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2019 (9) TMI 1164 - AT - CustomsSeizure of goods - Confiscation - Section 110 (ii) of CA - SCN was waived by the appellant - adjudication order without issuing any SCN was passed on 10.01.2011 i.e. almost after 17 months - appellant submits that as per Section 110 (ii), in case of seizer of goods, the department is under obligation to issue SCN within 6 months and further period of 6 months as may be extended by the competent authority - HELD THAT:- Though the appellant vide letter dated 11.11.2009 waived the SCN, as per statutory provision under section 110(ii), the Revenue was supposed to issue SCN within 6 months and further period of 6 months as may be extended by competent authority. Even though the appellant have waived SCN, atleast adjudicating authority should have adhered to time limit as prescribed in section 110(ii) and proceeding should have been concluded within 6 months or 1 year if it is extended. However, the adjudication order was passed after almost 17 months. Appeal allowed.
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