https://www.taxtmi.com/caselaws?id=264145 The High Court dismissed the appeal challenging the CESTAT's decision to allow the Respondent's appeal against the Commissioner's order. The case centered on interpreting the limitation period under Section 61 of the Customs Act regarding warehoused goods. The Revenue argued for no specific limitation, contrary to the Tribunal's view. The High Court upheld the Tribunal's decision, emphasizing the need for timely action and deeming the delay in issuing show cause notices unjustified. Consequently, the appeal was dismissed, aligning with the Tribunal's position and citing relevant legal precedents. en-us Mon, 23 Mar 2015 00:00:00 +0530 Wed, 30 Sep 2015 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264145 The High Court dismissed the appeal challenging the CESTAT's decision to allow the Respondent's appeal against the Commissioner's order. The case centered on interpreting the limitation period under Section 61 of the Customs Act regarding warehoused goods. The Revenue argued for no specific limitation, contrary to the Tribunal's view. The High Court upheld the Tribunal's decision, emphasizing the need for timely action and deeming the delay in issuing show cause notices unjustified. Consequently, the appeal was dismissed, aligning with the Tribunal's position and citing relevant legal precedents. Case-Laws Customs Mon, 23 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264145