https://www.taxtmi.com/caselaws?id=403966 CESTAT Chandigarh considered whether show cause notices dated 07.10.2016 and the later adjudication were rendered ineffective by the amended limitation rule, whether recovery could proceed without first challenging the assessment under the customs assessment provisions, and whether relied-upon documents were admissible absent the prescribed evidentiary compliance. The Members differed on the applicability of the amended limitation provision and on the remaining issues, so the matter was referred to a third Member for decision. en-us Wed, 03 Feb 2021 00:00:00 +0530 Sat, 13 Feb 2021 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403966 CESTAT Chandigarh considered whether show cause notices dated 07.10.2016 and the later adjudication were rendered ineffective by the amended limitation rule, whether recovery could proceed without first challenging the assessment under the customs assessment provisions, and whether relied-upon documents were admissible absent the prescribed evidentiary compliance. The Members differed on the applicability of the amended limitation provision and on the remaining issues, so the matter was referred to a third Member for decision. Case-Laws Customs Wed, 03 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403966