https://www.taxtmi.com/caselaws?id=785418 Retroactive amendment to procedural limitation was applied to show cause notices issued before the amendment date, requiring adjudication within one year from the retroactive operative date; notices adjudicated after that period were treated as time-barred and vacated. The tribunal followed higher court rulings upholding retroactivity and dismissal of departmental challenges, resulting in allowance of appeals. Secondary issues noted include reassessment versus self-assessment, recovery of duties, admissibility of electronic records and compliance with statutory record-keeping, and consequences for mis-declaration including penalty and confiscation, though these did not survive the limitation bar. en-us Tue, 20 Jan 2026 00:00:00 +0530 Thu, 22 Jan 2026 15:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785418 Retroactive amendment to procedural limitation was applied to show cause notices issued before the amendment date, requiring adjudication within one year from the retroactive operative date; notices adjudicated after that period were treated as time-barred and vacated. The tribunal followed higher court rulings upholding retroactivity and dismissal of departmental challenges, resulting in allowance of appeals. Secondary issues noted include reassessment versus self-assessment, recovery of duties, admissibility of electronic records and compliance with statutory record-keeping, and consequences for mis-declaration including penalty and confiscation, though these did not survive the limitation bar. Case-Laws Customs Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785418