https://www.taxtmi.com/caselaws?id=460598 Customs adjudication of show cause notices kept in abeyance under section 28(9A) may remain timely where COVID-related Supreme Court limitation orders and an administrative extension cover the relevant period. The relaxation under the Taxation and Other Laws Act, 2020 does not apply where the original period expired before its effective date. Section 14 of the Limitation Act may exclude time spent diligently pursuing a bona fide but abortive refund remedy in customs appeals. However, exclusion cannot overcome the strict maximum appeal period under section 128 once the remaining delay exceeds that limit. Recovery orders and dismissal of reassessment appeals on limitation were sustained. en-us Tue, 04 Jun 2024 00:00:00 +0530 Tue, 04 Feb 2025 19:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460598 Customs adjudication of show cause notices kept in abeyance under section 28(9A) may remain timely where COVID-related Supreme Court limitation orders and an administrative extension cover the relevant period. The relaxation under the Taxation and Other Laws Act, 2020 does not apply where the original period expired before its effective date. Section 14 of the Limitation Act may exclude time spent diligently pursuing a bona fide but abortive refund remedy in customs appeals. However, exclusion cannot overcome the strict maximum appeal period under section 128 once the remaining delay exceeds that limit. Recovery orders and dismissal of reassessment appeals on limitation were sustained. Case-Laws Customs Tue, 04 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460598