Skoda-Volkswagen Case : Bombay High Court Asks Customs Dept To Explain How Show Cause Notice Isn't Time-Barred

The Bombay High Court has addressed Volkswagen's import duty demand of ₹14 billion, focusing on the customs authority's limitation for issuing a show cause notice. This decision highlights the importance of adhering to limitation periods. It ensures that demands are made within a reasonable timeframe. This ruling underscores the need for clear guidelines on customs procedures. It emphasizes the importance of procedural clarity. The High Court's order reinforces legal procedures.