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2023 (9) TMI 970 - HC - CustomsDemand of duty foregone by the petitioner at the time of import of capital goods - SCN is time barred in as much as the imports was made by the petitioners as early as on 24.08.2004 - HELD THAT:- The imported capital goods which were cleared on the strength of EPCG License issued by the authorities under the Foreign Trade (Development and Regulation) Act, 1992, can be confiscated by invoking the provisions of Section 125 of the Customs Act, 1962 - As several other issues arise for consideration the Impugned Show Cause Notice, there is no merits in challenge the Impugned Show Cause Notice as time barred. That apart, issue relating to time barred is always a mix question of law and facts. Therefore, the Impugned Show Cause Notice cannot be quashed under Article 226 of the Constitution of India. Writ petition dismissed.
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