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Customs - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Scope of SCN - recovery of Customs Duty - Whether the revenue is ...


Revenue Cannot Recover Customs Duty on Confiscated Goods with Redemption if Not Demanded in Show Cause Notice.

August 30, 2018

Case Laws     Customs     HC

Scope of SCN - recovery of Customs Duty - Whether the revenue is entitled to recover the customs duty u/s 125(2) of the Customs Act on the goods which are confiscated under Section 111(d) and allowed redemption u/s 125(1), even when no specific demand is made in the show cause notice? - Held No

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