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Central Excise - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Clandestine Removal - Confiscation - The subject matter of said ...

Central Excise

June 13, 2020

Clandestine Removal - Confiscation - The subject matter of said show-cause-notice is altogether different than the show-cause-notice demanding duty. Question of double jeopardy does not at all arise for cause of action of both SCNs to be different. No doubt duty demand cannot be made for the same goods after entire duty liability has been discharged. However, liability towards confiscation remains.

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