https://www.taxtmi.com/caselaws?id=51313 Duty-free clearance of brass scrap under advance licences remained subject to a fixed export obligation period, and the bond could be enforced only within the prescribed limitation period after that period expired. Because the show cause-cum-demand notice was issued after expiry of the statutory period, the customs demand was barred by limitation under Section 28 of the Customs Act. The consequential penalty also could not be sustained. en-us Tue, 28 May 2002 00:00:00 +0530 Fri, 24 Sep 2010 10:28:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51313 Duty-free clearance of brass scrap under advance licences remained subject to a fixed export obligation period, and the bond could be enforced only within the prescribed limitation period after that period expired. Because the show cause-cum-demand notice was issued after expiry of the statutory period, the customs demand was barred by limitation under Section 28 of the Customs Act. The consequential penalty also could not be sustained. Case-Laws Customs Tue, 28 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51313