https://www.taxtmi.com/caselaws?id=785999 A show cause notice issued after the normal limitation period in a provisional import assessment was held time-barred; the tribunal set aside the notice and allowed the appeal, granting consequential relief. The decision rested on limitation/extended limitation principles and precedent recognising contemporaneous classification dispute over tariff heading, so the impugned measures for mis-declaration, confiscation, penalties and interest were not examined on merits. The effect is that notices issued beyond the permissible period in comparable provisional assessment cases cannot be sustained, and appellants are entitled to relief where limitation bars departmental action. en-us Mon, 02 Feb 2026 00:00:00 +0530 Wed, 04 Feb 2026 08:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785999 A show cause notice issued after the normal limitation period in a provisional import assessment was held time-barred; the tribunal set aside the notice and allowed the appeal, granting consequential relief. The decision rested on limitation/extended limitation principles and precedent recognising contemporaneous classification dispute over tariff heading, so the impugned measures for mis-declaration, confiscation, penalties and interest were not examined on merits. The effect is that notices issued beyond the permissible period in comparable provisional assessment cases cannot be sustained, and appellants are entitled to relief where limitation bars departmental action. Case-Laws Customs Mon, 02 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785999