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1990 (5) TMI 40 - SC - CustomsWhether the show cause notice was barred by limitation and hence, the Government had no power to annul the Appellate Collector's Order under Section 131(3) of the Act? Held that:- The limitation prescribed by Section 28 is applicable when under sub-section (5) of Section 131 the Government seeks to annul or modify orders other than those passed under Sections 128 and 130. It is not applicable to the action taken under sub-section (3) for annulling or modifying orders passed under Sections 128 and 130. Since in the present case the impugned show-cause notice is issued to annul/modify the order passed by the Appellate Customs under Section 128, it will have to be held that it is not barred by limitation. Appeal dismissed.
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