Extended period of limitation of issuance of SCN - initial SCN ...

Case Laws Customs

May 9, 2019

Extended period of limitation of issuance of SCN - initial SCN clearly indicated the description of the goods imported, classification of such goods under the CTH, and claim of exemption provided for such goods - not the case of misstatement, suppression of facts, etc - subsequent SCN issued beyond the normal period should not stand for judicial scrutiny and accordingly, barred by limitation

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Extended period of limitation of issuance of SCN - initial SCN ...

Case Laws Customs

May 9, 2019

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