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2015 (1) TMI 1261 - CALCUTTA HIGH COURTRecovery proceedings initiated by the Customs authorities after a period of more than eight years from the completion of the export transaction - validity of issuance of show cause notice - Period of limitation - Held that:- Since it is evident that no notice was issued by the department to the first petitioner within five years of February, 2005, the steps taken by the respondent authorities to recover the duty exemption afforded to the first petitioner cannot be permitted to continue. The show-cause notice dated July 11, 2011, a copy whereof appears as Annexure P-8 to the petition at page 60 thereof, is set aside as being without jurisdiction. As a consequence, all steps taken pursuant to the show cause notice, including the order-in-original dated February 26, 2014, are also set aside. - Decided in favor of petitioners.
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