https://www.taxtmi.com/caselaws?id=426487 The Court ruled in favor of the Appellant-Assessee in a Customs reference application under Section 130-A of the Customs Act, 1962. The Court held that the corrigendum notice issued six years after the original Show Cause Notice constituted a fresh notice, making the enhanced demand and penalty legally untenable due to being barred by limitation. Consequently, the Court set aside the orders of the Commissioner of Customs and the Appellate Tribunal, disposing of the petition in favor of the Appellant. en-us Tue, 16 Aug 2022 00:00:00 +0530 Thu, 18 Aug 2022 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426487 The Court ruled in favor of the Appellant-Assessee in a Customs reference application under Section 130-A of the Customs Act, 1962. The Court held that the corrigendum notice issued six years after the original Show Cause Notice constituted a fresh notice, making the enhanced demand and penalty legally untenable due to being barred by limitation. Consequently, the Court set aside the orders of the Commissioner of Customs and the Appellate Tribunal, disposing of the petition in favor of the Appellant. Case-Laws Customs Tue, 16 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426487