Home Case Index All Cases Customs Customs + AT Customs - 2017 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (6) TMI 308 - AT - CustomsRevocation of CHA licence - forfeiture of security deposit - under invoicing of goods - bar of time limits specified under the Regulation 20 - Held that: - The specified time limit of 90 days for issue of SCN is to be determined from the date of offence report - In the present case, the offence report is in the form of a letter issued by the Mumbai Customs to Delhi Customs which has been enclosed with the SCN issued for the alleged customs offence. Since the date of the letter is 01.12.2014, it is reasonable to presume that the same has been received by the Delhi Customs shortly thereafter. Consequently the show cause notice dated 03.03.2015 cannot be held as issued beyond the time limit specified in the regulation 20 - the impugned order is required to be considered on merits and on the ground of violation of principle of natural justice - appeal allowed by way of remand.
|