Home Case Index All Cases Customs Customs + HC Customs - 2016 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 19 - HC - CustomsMaintainability - jurisdiction of SCN issued by the Additional Director General, Department of Revenue Intelligence under Section 28 of the Customs Act, 1962 - Resident of USA - several rounds of litigation - is the petition maintainable where the Petitioner is trying to initiate another round of litigation for the same relief after having been unsuccessful in the several rounds of litigation in which interestingly he never raised the issue of lack of jurisdiction of the officer who issued the SCN? Held that: - permitting the Petitioner at this stage, nearly 12 years later, to challenge the SCN or the adjudication order arising out of a SCN issued more than 12 years ago would constitute condoning a blatant abuse of the process of law. The decision in the case of Chandrabhai K. Bhoir & Ors. Versus Krishna Arjun Bhoir & Ors. [2008 (11) TMI 660 - SUPREME COURT] relied upon. Petition not maintainable, dismissed - decided against petitioner.
|