Commissioner Of Customs, New Delhi vs C.T. Scan Research Center (P) Ltd.

The Supreme Court held that the show cause notice issued to the respondent for non-compliance with post-importation conditions under Notification No. 64/88-Customs was time barred as per Section 28 of the Customs Act, which mandates a five-year limit for issuing such notices. The Court clarified that the provisions of Section 28(1) do not apply in this case, as they pertain to situations of duty not levied or short levied, and thus the Tribunal's decision was upheld. The appeal was allowed, and the matter was remitted to the Tribunal for further proceedings.