https://www.taxtmi.com/caselaws?id=241154 The Tribunal rejected the Rectification of Mistake application challenging the confiscation of rice, redemption fine, and penalty in a customs case. The main issue was the limitation period for issuing the Show Cause Notice, with the applicant arguing it should be within 6 months from detention, while the Tribunal held it should be from the seizure date. Citing legal precedents, including a Kolkata High Court judgment and a Supreme Court ruling, the Tribunal concluded that the Notice must be issued within 6 months only for returning goods, not for seizure continuation. The ROM application was dismissed on 17-8-2011. en-us Wed, 17 Aug 2011 00:00:00 +0530 Wed, 18 Dec 2013 08:47:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241154 The Tribunal rejected the Rectification of Mistake application challenging the confiscation of rice, redemption fine, and penalty in a customs case. The main issue was the limitation period for issuing the Show Cause Notice, with the applicant arguing it should be within 6 months from detention, while the Tribunal held it should be from the seizure date. Citing legal precedents, including a Kolkata High Court judgment and a Supreme Court ruling, the Tribunal concluded that the Notice must be issued within 6 months only for returning goods, not for seizure continuation. The ROM application was dismissed on 17-8-2011. Case-Laws Customs Wed, 17 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241154