https://www.taxtmi.com/caselaws?id=357447 The Supreme Court held that the Customs Department was not justified in invoking the extended limitation period for a show cause notice issued beyond the statutory six-month period to a company regarding duty recovery for import transactions. The Court clarified that Section 130A of the Customs Act does not mandate the High Court to call for a statement from the Tribunal in every reference case, emphasizing discretion over a mandatory requirement. The matter was referred to a larger Bench for further consideration due to the significant legal question involved. en-us Wed, 14 Mar 2018 00:00:00 +0530 Tue, 01 May 2018 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357447 The Supreme Court held that the Customs Department was not justified in invoking the extended limitation period for a show cause notice issued beyond the statutory six-month period to a company regarding duty recovery for import transactions. The Court clarified that Section 130A of the Customs Act does not mandate the High Court to call for a statement from the Tribunal in every reference case, emphasizing discretion over a mandatory requirement. The matter was referred to a larger Bench for further consideration due to the significant legal question involved. Case-Laws Customs Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357447