Show Cause Notice Quashed After 7 Years Due to Expiry Under Customs Act Sections 28(9) and 28(9A).

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....Limitation - a period of more than 7 years has expired from the date of SCN by DRI - in the absence of passing any order in terms of proviso to Section 28(9) or Section 28 (9A), the Department cannot absolve itself from its statutory duty - SCN quashed....