Lapsed SCN - Period of Limitation - The intention of the ...

Customs

August 19, 2023

Lapsed SCN - Period of Limitation - The intention of the legislation, thus, is apparent that the show cause notices which were issued prior to the Finance Act coming into force the Finance Act, 2014 were required to be governed by unamended Act of Section 28(9) of the Customs Act. - the Department for almost a period of 17 months slept over the matter despite the specific mandate of even the unamended Section 28(9) of the Customs Act that the duty shall be levied within a period of 12 months from the date of issuance of the notice. - SCN has lapsed and cannot be adjudicated - HC

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Lapsed SCN - Period of Limitation - The intention of the ...

Customs

August 19, 2023

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