Home Case Index All Cases Customs Customs + AT Customs - 2019 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (10) TMI 181 - AT - CustomsExtension of time limit for issuance of SCN - Seizure of goods - principles of natural justice not followed - Section 110(2) of the Customs Act, 1962 - HELD THAT:- The issue covered in the decision in the case of M/S RAJKAMAL INDUSTRIAL PVT LTD VERSUS C.C. -KANDLA [2019 (6) TMI 169 - CESTAT AHMEDABAD] where it was held that there is no legal authority with the department for dispensing with the issuance of SCN to the appellant, therefore, the impugned order passed without issuance of any SCN will not sustain We have dealt with the position of law even post amendment and it was held that it is necessary to issue SCN on the part of the Commissioner for extension of time limit in issuance of SCN under Section 110(2) - In the facts of the present case also neither any SCN was issued nor any hearing was given. The period of six months has already been expired, therefore, the impugned order extending time limit for issuance of SCN in the matter of seizure of the goods being passed without following the principles of natural justice will not sustain. Appeal allowed - decided in favor of appellant.
|