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Customs - Highlights / Catch Notes

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Proper officer - Validity of Show cause notice issued by the ...

Customs

July 4, 2016

Proper officer - Validity of Show cause notice issued by the Additional Director General, Directorate of Revenue intelligence - retrospective Amendment to Section 28 w.e.f. 8.4.2011 - the impugned show cause notice dated 13.3.2005, the adjudication order dated 25.6.2010 and consequential recovery proceedings, are rendered non est and void ab initio on the vice of jurisdiction and are as such quashed and set aside. - HC

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