https://www.taxtmi.com/caselaws?id=436331 The Court upheld the decision to set aside the demand of custom duty, interest, and penalty on imported goods, citing that the notice was issued after an unreasonable delay from the last relevant event. The appellant's argument that the demand was not time-barred due to the absence of a specific limitation period in Section 28B of the Customs Act was dismissed, emphasizing the need for reasonable timeframes for statutory actions. The appeal was ultimately dismissed, affirming the importance of timely actions even in the absence of prescribed limitations. en-us Wed, 29 Mar 2023 00:00:00 +0530 Tue, 11 Apr 2023 09:11:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436331 The Court upheld the decision to set aside the demand of custom duty, interest, and penalty on imported goods, citing that the notice was issued after an unreasonable delay from the last relevant event. The appellant's argument that the demand was not time-barred due to the absence of a specific limitation period in Section 28B of the Customs Act was dismissed, emphasizing the need for reasonable timeframes for statutory actions. The appeal was ultimately dismissed, affirming the importance of timely actions even in the absence of prescribed limitations. Case-Laws Customs Wed, 29 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436331