INDIAN TEXTILE PAPER TUBE CO. LTD. vs COLLECTOR OF CUSTOMS, MADRAS

The Supreme Court held that the limitation provisions under Section 131(5) and Section 28 of the Customs Act, 1962 do not apply to the government's suo motu action under Section 131(3). The Court clarified that since no actual refund had been made to the appellant, the show cause notice issued by the government was not barred by limitation. The Court dismissed the appeal, affirming that the government retains the authority to act under Section 131(3) without being constrained by the limitation period applicable to other sections.