https://www.taxtmi.com/caselaws?id=758938 CESTAT Ahmedabad allowed the appeal on limitation grounds. The investigation report dated 17.10.2014 was treated as the offence report, but the show cause notice was issued on 06.12.2018, clearly exceeding the limitation period. Since the SCN itself was time-barred, proceedings for license revocation, security forfeiture, and penalty imposition under CBLR 2013 could not be sustained. The case involved import of contraband cigarettes violating multiple CBLR regulations. en-us Fri, 20 Sep 2024 00:00:00 +0530 Sat, 21 Sep 2024 07:25:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758938 CESTAT Ahmedabad allowed the appeal on limitation grounds. The investigation report dated 17.10.2014 was treated as the offence report, but the show cause notice was issued on 06.12.2018, clearly exceeding the limitation period. Since the SCN itself was time-barred, proceedings for license revocation, security forfeiture, and penalty imposition under CBLR 2013 could not be sustained. The case involved import of contraband cigarettes violating multiple CBLR regulations. Case-Laws Customs Fri, 20 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758938