TMI BlogExtended period of limitation of issuance of SCN - initial SCN clearly indicated the description of the...Extended period of limitation of issuance of SCN - initial SCN clearly indicated the description of the goods imported, classification of such goods under the CTH, and claim of exemption provided for such goods - not the case of misstatement, suppression of facts, etc - subsequent SCN issued beyond the normal period should not stand for judicial scrutiny and accordingly, barred by limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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