Home Case Index All Cases Customs Customs + HC Customs - 2016 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 134 - HC - CustomsMisdeclaration - Confiscation - The petitioner has challenged issuance of show-cause notice dated 20th March, 2010 under section 124 read with section 28 of the Customs Act, 1962 as in excess of the power and jurisdiction of the issuing authority - Final assessment not having been made, there cannot be issuance of a show-cause notice under the said section within the period prescribed from the relevant date, since there is no relevant date in the present case as final assessment and adjustment has not been made - Held that: - The discovery made by Customs recording mis-declaration might give rise to issuance of a show-cause notice to that effect but the present show-cause notice cannot be sustained - Decided in favor of the assessee.
|