https://www.taxtmi.com/caselaws?id=50852 A customs demand and penalty based on alleged wrongful availment of Notification No. 203/92-Customs were not maintainable because the show cause notice did not disclose the factual material needed to support the alleged breach of notification conditions. The notice also failed to provide a foundation for the allegation that export documents contained a wrongful declaration. On the same footing, the extended period of limitation under the proviso to Section 28(1) of the Customs Act, 1962 could not be invoked, as mere assertion of wrongful availment without supporting facts was insufficient. The impugned demand and penalty were set aside. en-us Mon, 17 Sep 2001 00:00:00 +0530 Fri, 17 Sep 2010 17:09:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50852 A customs demand and penalty based on alleged wrongful availment of Notification No. 203/92-Customs were not maintainable because the show cause notice did not disclose the factual material needed to support the alleged breach of notification conditions. The notice also failed to provide a foundation for the allegation that export documents contained a wrongful declaration. On the same footing, the extended period of limitation under the proviso to Section 28(1) of the Customs Act, 1962 could not be invoked, as mere assertion of wrongful availment without supporting facts was insufficient. The impugned demand and penalty were set aside. Case-Laws Central Excise Mon, 17 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50852