https://www.taxtmi.com/highlights?id=98999 Proceedings to enforce a post-import exemption condition under Notification No. 64/88 were barred by limitation even though the obligation was continuing in nature. The HC held that section 159A of the Customs Act could not extend the time limit beyond the period prescribed under section 28; after rescission of the notification on 01.03.1994, the outer five-year period expired on 28.02.1999. As the show cause notice was issued only on 27.12.1999, the confiscation action was time-barred. Because the confiscation proceedings failed on limitation, the consequential penalty also could not survive. en-us Tue, 21 Apr 2026 17:34:47 +0530 Tue, 21 Apr 2026 17:34:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=98999 Proceedings to enforce a post-import exemption condition under Notification No. 64/88 were barred by limitation even though the obligation was continuing in nature. The HC held that section 159A of the Customs Act could not extend the time limit beyond the period prescribed under section 28; after rescission of the notification on 01.03.1994, the outer five-year period expired on 28.02.1999. As the show cause notice was issued only on 27.12.1999, the confiscation action was time-barred. Because the confiscation proceedings failed on limitation, the consequential penalty also could not survive. Highlights Customs Tue, 21 Apr 2026 17:34:47 +0530 https://www.taxtmi.com/highlights?id=98999