https://www.taxtmi.com/caselaws?id=790170 Show cause and penal proceedings based on post-import obligations under Notification No. 64/88-Cus. were held to be time-barred after those obligations were rescinded by Notification No. 99/1994 with effect from 01.03.1994. Although the obligation was described as continuous, any coercive action still had to comply with the statutory saving provision and the limitation under Section 28 of the Customs Act. As the demand and notice were initiated only on 27.12.1999, after the limitation period had expired on 28.02.1999, the notice was beyond time and the proceedings could not be sustained. en-us Wed, 08 Apr 2026 00:00:00 +0530 Tue, 21 Apr 2026 08:48:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790170 Show cause and penal proceedings based on post-import obligations under Notification No. 64/88-Cus. were held to be time-barred after those obligations were rescinded by Notification No. 99/1994 with effect from 01.03.1994. Although the obligation was described as continuous, any coercive action still had to comply with the statutory saving provision and the limitation under Section 28 of the Customs Act. As the demand and notice were initiated only on 27.12.1999, after the limitation period had expired on 28.02.1999, the notice was beyond time and the proceedings could not be sustained. Case-Laws Customs Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790170