https://www.taxtmi.com/caselaws?id=44832 The Supreme Court held that there is no prescribed period of limitation for exercising the power under Section 131(3) of the Customs Act, 1962, dealing with annulment or modification of appellate orders. The Court overturned the Tribunal's decision that the Show Cause Notice issued by the Central Government was time-barred under Section 28. Consequently, the proceedings initiated based on the Notice were deemed maintainable, and the matter was remitted to the Tribunal for consideration on merits. en-us Thu, 15 Jan 1998 00:00:00 +0530 Thu, 03 Jul 2014 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44832 The Supreme Court held that there is no prescribed period of limitation for exercising the power under Section 131(3) of the Customs Act, 1962, dealing with annulment or modification of appellate orders. The Court overturned the Tribunal's decision that the Show Cause Notice issued by the Central Government was time-barred under Section 28. Consequently, the proceedings initiated based on the Notice were deemed maintainable, and the matter was remitted to the Tribunal for consideration on merits. Case-Laws Customs Thu, 15 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44832