https://www.taxtmi.com/caselaws?id=785943 Showcause notice time bar under the statutory sixmonth limitation and the department's burden to prove valid service are central. The judge held the service by email is disputed and remanded the matter to the Adjudicating Authority so the petitioner can establish that the notice was not issued within the mandatory sixmonth period; if proved, adjudication should be dropped and the seized gold returned. The Adjudicating Authority was directed to conclude proceedings within six months to protect the interests of the petitioner, who is a foreign national. en-us Fri, 21 Nov 2025 00:00:00 +0530 Tue, 03 Feb 2026 08:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785943 Showcause notice time bar under the statutory sixmonth limitation and the department's burden to prove valid service are central. The judge held the service by email is disputed and remanded the matter to the Adjudicating Authority so the petitioner can establish that the notice was not issued within the mandatory sixmonth period; if proved, adjudication should be dropped and the seized gold returned. The Adjudicating Authority was directed to conclude proceedings within six months to protect the interests of the petitioner, who is a foreign national. Case-Laws Customs Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785943