https://www.taxtmi.com/caselaws?id=772091 CESTAT Chennai held that SCN issued after six years from June 2005 exports was time-barred under Customs Act limitation provisions. Despite allegations of false documents and excess duty drawback claims against three exporters, the tribunal found no drawback was actually sanctioned. The court emphasized that even though Section 124 lacks specific time limits, it cannot exceed the five-year maximum under Section 28. Additionally, the eight-year delay in adjudication rendered proceedings void ab initio. The tribunal set aside all penalties imposed on appellants, ruling that limitation bars the entire case without examining merits. Appeal allowed. en-us Wed, 07 May 2025 00:00:00 +0530 Wed, 04 Jun 2025 08:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772091 CESTAT Chennai held that SCN issued after six years from June 2005 exports was time-barred under Customs Act limitation provisions. Despite allegations of false documents and excess duty drawback claims against three exporters, the tribunal found no drawback was actually sanctioned. The court emphasized that even though Section 124 lacks specific time limits, it cannot exceed the five-year maximum under Section 28. Additionally, the eight-year delay in adjudication rendered proceedings void ab initio. The tribunal set aside all penalties imposed on appellants, ruling that limitation bars the entire case without examining merits. Appeal allowed. Case-Laws Customs Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772091