Validity of SCN - recovery of excess of the duty drawback - ...

Case Laws Customs

February 24, 2023

Validity of SCN - recovery of excess of the duty drawback - Period of limitation - SCN issued by the respondent Authority after a period of about more than six/ten years, which are not permissible as per the settled legal position - the authority cannot be issue show-cause notice after a period of three years for assessment / export. - SCN quashed - HC

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Validity of SCN - recovery of excess of the duty drawback - ...

Case Laws Customs

February 24, 2023

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