https://www.taxtmi.com/caselaws?id=1199 The High Court held that the show cause notice issued on 9th August, 2001 under Section 28 of the Customs Act was time-barred as it exceeded six months from the relevant date of adjustment of duty, being either the date of the refund order (31st January, 2001) or the date the refund cheque was issued (6th February, 2001). Consequently, all actions taken pursuant to the notice were deemed invalid and unenforceable. The appeal was disposed of with no order as to costs. en-us Wed, 01 Mar 2006 00:00:00 +0530 Wed, 28 Jan 2009 21:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1199 The High Court held that the show cause notice issued on 9th August, 2001 under Section 28 of the Customs Act was time-barred as it exceeded six months from the relevant date of adjustment of duty, being either the date of the refund order (31st January, 2001) or the date the refund cheque was issued (6th February, 2001). Consequently, all actions taken pursuant to the notice were deemed invalid and unenforceable. The appeal was disposed of with no order as to costs. Case-Laws Customs Wed, 01 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1199