https://www.taxtmi.com/caselaws?id=179451 The Court held that the recovery proceedings initiated by the Customs authorities, more than eight years after the completion of an export transaction, were impermissible under Section 28(4) of the Customs Act. As the notice was issued beyond the five-year statutory limit, the Court set aside the show cause notice and order-in-original, ruling in favor of the petitioners. Additionally, the Court directed an inquiry into the delayed notice issuance and the delayed discovery of test results, emphasizing adherence to statutory timelines in such cases. en-us Tue, 20 Jan 2015 00:00:00 +0530 Wed, 02 Mar 2016 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179451 The Court held that the recovery proceedings initiated by the Customs authorities, more than eight years after the completion of an export transaction, were impermissible under Section 28(4) of the Customs Act. As the notice was issued beyond the five-year statutory limit, the Court set aside the show cause notice and order-in-original, ruling in favor of the petitioners. Additionally, the Court directed an inquiry into the delayed notice issuance and the delayed discovery of test results, emphasizing adherence to statutory timelines in such cases. Case-Laws Customs Tue, 20 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179451