https://www.taxtmi.com/caselaws?id=266707 The Tribunal held that the show cause notice for redemption fine issued beyond the prescribed time limit was time-barred under section 110 of the Customs Act 1962. As the notice was issued after six months from the date of goods' detention, the proceedings based on it were quashed. Consequently, the redemption fine and penalty were deemed inapplicable, leading to the appeal being allowed in favor of the appellant. en-us Mon, 31 Aug 2015 00:00:00 +0530 Thu, 22 Oct 2015 22:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266707 The Tribunal held that the show cause notice for redemption fine issued beyond the prescribed time limit was time-barred under section 110 of the Customs Act 1962. As the notice was issued after six months from the date of goods' detention, the proceedings based on it were quashed. Consequently, the redemption fine and penalty were deemed inapplicable, leading to the appeal being allowed in favor of the appellant. Case-Laws Customs Mon, 31 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266707