https://www.taxtmi.com/article/detailed?id=12037 Limitation under the Customs Act fixes deadlines for serving show cause notices and for determination of duty and interest after notice; collusion, willful misstatement or suppression of facts extends the notice period, and a senior officer may grant a single extension of the determination period. Statutory exceptions-pending appellate proceedings, interim stays, Board directions, or admitted Settlement Commission matters-permit suspension with required notification to the affected person. Transitional provisions preserve the old regime for pre-amendment notices. Unexplained administrative delay beyond prescribed or extended periods, absent these statutory grounds, defeats procedural accountability and may justify judicial relief. en-us Fri, 10 Nov 2023 09:54:59 +0530 Fri, 10 Nov 2023 09:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12037 Limitation under the Customs Act fixes deadlines for serving show cause notices and for determination of duty and interest after notice; collusion, willful misstatement or suppression of facts extends the notice period, and a senior officer may grant a single extension of the determination period. Statutory exceptions-pending appellate proceedings, interim stays, Board directions, or admitted Settlement Commission matters-permit suspension with required notification to the affected person. Transitional provisions preserve the old regime for pre-amendment notices. Unexplained administrative delay beyond prescribed or extended periods, absent these statutory grounds, defeats procedural accountability and may justify judicial relief. Articles Customs - Import - Export - SEZ Fri, 10 Nov 2023 09:54:59 +0530 https://www.taxtmi.com/article/detailed?id=12037