https://www.taxtmi.com/article/detailed?id=11781 The High Court held that a show cause notice had lapsed where the proper officer failed to determine the amount of duty within the prescribed period under the unamended limitation regime; statutory timelines require determination unless it was demonstrably impossible, and unexplained departmental delay or repeated adjournments do not justify extension, so the impugned notice could not be adjudicated. en-us Sat, 26 Aug 2023 08:24:40 +0530 Sat, 26 Aug 2023 08:24:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11781 The High Court held that a show cause notice had lapsed where the proper officer failed to determine the amount of duty within the prescribed period under the unamended limitation regime; statutory timelines require determination unless it was demonstrably impossible, and unexplained departmental delay or repeated adjournments do not justify extension, so the impugned notice could not be adjudicated. Articles Customs - Import - Export - SEZ Sat, 26 Aug 2023 08:24:40 +0530 https://www.taxtmi.com/article/detailed?id=11781