https://www.taxtmi.com/caselaws?id=440277 Validity of show cause notices issued under the Customs Act was examined with primary focus on the temporal jurisdiction conferred by Section 28. The court considered that proceedings initiated under the provision permitting action for duty not levied or erroneously refunded must be completed within the statutory timelines; the one-year closure requirement in subsection (9) was rendered mandatory by amendment, and where that maximum period has expired the authorities lack jurisdiction to adjudicate further, with Board directions preserving only those notices that are demonstrably the same matter and issued within their scope. en-us Tue, 11 Jul 2023 00:00:00 +0530 Wed, 21 Jan 2026 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440277 Validity of show cause notices issued under the Customs Act was examined with primary focus on the temporal jurisdiction conferred by Section 28. The court considered that proceedings initiated under the provision permitting action for duty not levied or erroneously refunded must be completed within the statutory timelines; the one-year closure requirement in subsection (9) was rendered mandatory by amendment, and where that maximum period has expired the authorities lack jurisdiction to adjudicate further, with Board directions preserving only those notices that are demonstrably the same matter and issued within their scope. Case-Laws Customs Tue, 11 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440277