https://www.taxtmi.com/caselaws?id=788173 A customs demand arising from temporary removal and re-import of goods from an SEZ unit was held time-barred because the show-cause notice was issued beyond the normal limitation period and rested only on extended limitation. Since the export, re-import and temporary removal were already within the Department's knowledge throughout the relevant period, there was no basis to allege suppression or other culpable conduct needed to sustain the extended period. The notice was therefore unsustainable, and the demand could not be upheld. en-us Wed, 28 Jan 2026 00:00:00 +0530 Wed, 18 Mar 2026 08:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788173 A customs demand arising from temporary removal and re-import of goods from an SEZ unit was held time-barred because the show-cause notice was issued beyond the normal limitation period and rested only on extended limitation. Since the export, re-import and temporary removal were already within the Department's knowledge throughout the relevant period, there was no basis to allege suppression or other culpable conduct needed to sustain the extended period. The notice was therefore unsustainable, and the demand could not be upheld. Case-Laws Customs Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788173