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Customs - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

The adjudication of Show Cause Notice in respect of which a ...


Adjudicating Show Cause Notices with pending settlement applications contradicts statutory framework, undermining settlement provisions.

March 6, 2019

Case Laws     Customs     HC

The adjudication of Show Cause Notice in respect of which a settlement application has been made (and allowed to be proceeded with) is not just contrary to the statutory scheme, but also defeats the very purpose of the settlement provisions.

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