https://www.taxtmi.com/caselaws?id=45614 The High Court of Orissa at Cuttack held that the show-cause notice issued to a petitioner regarding the import duty on Carbon Electrode Paste was invalid due to exceeding the statutory limitation period under Section 28 of the Customs Act, 1962. The Court set aside the notice, as it was issued beyond the six-month limit from the relevant date of goods' clearance from the bonded warehouse, thus not addressing the Electrode Paste usage dispute. The writ petition was allowed, with no costs imposed on the petitioner. en-us Thu, 07 Feb 1991 00:00:00 +0530 Mon, 12 Jul 2010 17:52:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45614 The High Court of Orissa at Cuttack held that the show-cause notice issued to a petitioner regarding the import duty on Carbon Electrode Paste was invalid due to exceeding the statutory limitation period under Section 28 of the Customs Act, 1962. The Court set aside the notice, as it was issued beyond the six-month limit from the relevant date of goods' clearance from the bonded warehouse, thus not addressing the Electrode Paste usage dispute. The writ petition was allowed, with no costs imposed on the petitioner. Case-Laws Customs Thu, 07 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45614