https://www.taxtmi.com/caselaws?id=372191 The Supreme Court allowed the appeals, setting aside the CESTAT's orders and directing a fresh decision based on merits. The Court emphasized the importance of adhering to statutory time limits for issuing demand notices and the necessity for specificity in allegations of fraud or misrepresentation in show cause notices. The judgment reaffirmed these principles, stating that the importers could challenge the allegations against them but not on the grounds of limitation. All contentions of the parties were left open for further proceedings. en-us Wed, 05 Dec 2018 00:00:00 +0530 Wed, 03 Apr 2019 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372191 The Supreme Court allowed the appeals, setting aside the CESTAT's orders and directing a fresh decision based on merits. The Court emphasized the importance of adhering to statutory time limits for issuing demand notices and the necessity for specificity in allegations of fraud or misrepresentation in show cause notices. The judgment reaffirmed these principles, stating that the importers could challenge the allegations against them but not on the grounds of limitation. All contentions of the parties were left open for further proceedings. Case-Laws Customs Wed, 05 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372191