https://www.taxtmi.com/caselaws?id=294588 Repeated show cause notices on the same cause of action were treated as impermissible where earlier orders had attained finality or had already been set aside, so the revived demands could not be sustained. On the merits, customs and central excise demands, confiscation, redemption fine and penalties were found unsustainable because the goods remained in the premises under an export-oriented and bonded warehousing regime, there was no material of diversion or misuse, and the department had not lawfully or timely enforced the applicable exemption conditions or limitation requirements. en-us Wed, 26 Jun 2019 00:00:00 +0530 Thu, 22 Apr 2021 08:47:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294588 Repeated show cause notices on the same cause of action were treated as impermissible where earlier orders had attained finality or had already been set aside, so the revived demands could not be sustained. On the merits, customs and central excise demands, confiscation, redemption fine and penalties were found unsustainable because the goods remained in the premises under an export-oriented and bonded warehousing regime, there was no material of diversion or misuse, and the department had not lawfully or timely enforced the applicable exemption conditions or limitation requirements. Case-Laws Customs Wed, 26 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294588