https://www.taxtmi.com/highlights?id=30726 Period of limitation - violation of actual user condition - At the time of import, the importer only gives declaration. It is the actual use, which event takes place much after the import, from where it can be gathered as to where the import is made for the purpose for which it was done. As soon as the aforesaid information was gathered by DRI, show cause notice was issued. Therefore, the show cause notice had been issued within a reasonable period and it cannot be treated as time barred - SC en-us Wed, 10 Aug 2016 12:58:17 +0530 Wed, 10 Aug 2016 12:58:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=30726 Period of limitation - violation of actual user condition - At the time of import, the importer only gives declaration. It is the actual use, which event takes place much after the import, from where it can be gathered as to where the import is made for the purpose for which it was done. As soon as the aforesaid information was gathered by DRI, show cause notice was issued. Therefore, the show cause notice had been issued within a reasonable period and it cannot be treated as time barred - SC Highlights Customs Wed, 10 Aug 2016 12:58:17 +0530 https://www.taxtmi.com/highlights?id=30726