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Customs - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Recovery of Customs Duty with penalty after a gap of 17 years - ...


Court Quashes 17-Year-Old Customs Duty Notice for Unjustified Delay; No Fault Found with Petitioner.

April 10, 2020

Case Laws     Customs     HC

Recovery of Customs Duty with penalty after a gap of 17 years - It is the grievance on the part of the petitioner that for the entire period of 17 years, the show cause notice issued in the year 2000 was not heard and surprisingly the date of hearing was given after 17 years - there are no grounds put-forth by the department, which can attribute any of the reasons to the petitioners for delay, which has been caused in adjudicating the matter - SCN quashed - HC

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