https://www.taxtmi.com/caselaws?id=788338 Imported goods cleared at a concessional rate under an exemption notification were required to be re-exported within six months. Although that condition was not met for certain bills of entry, the record showed that the goods were ultimately re-exported. The demand seeking to deny the exemption and recover duty had therefore to be raised within the prescribed one-year limitation period. As the show cause notice was issued after more than three years, the demand was barred by limitation and the order dropping the proceedings was upheld. en-us Wed, 18 Mar 2026 00:00:00 +0530 Fri, 20 Mar 2026 08:35:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788338 Imported goods cleared at a concessional rate under an exemption notification were required to be re-exported within six months. Although that condition was not met for certain bills of entry, the record showed that the goods were ultimately re-exported. The demand seeking to deny the exemption and recover duty had therefore to be raised within the prescribed one-year limitation period. As the show cause notice was issued after more than three years, the demand was barred by limitation and the order dropping the proceedings was upheld. Case-Laws Customs Wed, 18 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788338