https://www.taxtmi.com/caselaws?id=790532 A customs demand was held time-barred because the show cause notice was issued more than two years after import, beyond the normal one-year recovery period under Section 28 of the Customs Act, 1962 in the circumstances noted. The notice did not allege suppression of facts, and the record disclosed no material showing suppression with intent to evade duty. As the impugned order contained no discussion on limitation and no basis for invoking the extended period, the demand could not be sustained. The finding was in favour of the assessee. en-us Fri, 24 Apr 2026 00:00:00 +0530 Mon, 27 Apr 2026 08:21:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790532 A customs demand was held time-barred because the show cause notice was issued more than two years after import, beyond the normal one-year recovery period under Section 28 of the Customs Act, 1962 in the circumstances noted. The notice did not allege suppression of facts, and the record disclosed no material showing suppression with intent to evade duty. As the impugned order contained no discussion on limitation and no basis for invoking the extended period, the demand could not be sustained. The finding was in favour of the assessee. Case-Laws Customs Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790532