https://www.taxtmi.com/article/detailed?id=16136 Customs duty demand proceedings under section 28 of the Customs Act, 1962 must be initiated within the prescribed limitation period. The article concerns imported goods cleared at a concessional rate under Notification No. 32/1997-C, subject to re-export within six months, and notes that the customs authorities alleged non-re-export within the stipulated time in respect of multiple bills of entry. The central legal point is that a show cause notice issued beyond the statutory period is treated as time-barred and therefore void in law when served after the limitation period for recovery of duties not levied, short-levied, or erroneously refunded. en-us Sat, 04 Apr 2026 08:58:28 +0530 Sat, 04 Apr 2026 08:58:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16136 Customs duty demand proceedings under section 28 of the Customs Act, 1962 must be initiated within the prescribed limitation period. The article concerns imported goods cleared at a concessional rate under Notification No. 32/1997-C, subject to re-export within six months, and notes that the customs authorities alleged non-re-export within the stipulated time in respect of multiple bills of entry. The central legal point is that a show cause notice issued beyond the statutory period is treated as time-barred and therefore void in law when served after the limitation period for recovery of duties not levied, short-levied, or erroneously refunded. Articles Customs - Import - Export - SEZ Sat, 04 Apr 2026 08:58:28 +0530 https://www.taxtmi.com/article/detailed?id=16136