https://www.taxtmi.com/caselaws?id=790171 Proceedings under the Customs Act were held time-barred because the show cause notice for breach of a rescinded import notification was issued after the five-year period under Section 28 had expired, counted from the notification's rescission. The court held that even if the obligation was continuing and Section 159A preserved enforcement proceedings, limitation still governed the action, so confiscation could not be sustained. The penalty, being consequential to the confiscation proceedings and based on liability under Sections 111(o) and 112(a), also failed once the underlying action was found barred. The Department's challenge was therefore rejected. en-us Wed, 08 Apr 2026 00:00:00 +0530 Tue, 21 Apr 2026 08:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790171 Proceedings under the Customs Act were held time-barred because the show cause notice for breach of a rescinded import notification was issued after the five-year period under Section 28 had expired, counted from the notification's rescission. The court held that even if the obligation was continuing and Section 159A preserved enforcement proceedings, limitation still governed the action, so confiscation could not be sustained. The penalty, being consequential to the confiscation proceedings and based on liability under Sections 111(o) and 112(a), also failed once the underlying action was found barred. The Department's challenge was therefore rejected. Case-Laws Customs Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790171