Principles of Natural Justice - Extension of period of issuance ...

Court Upholds Six-Month Extension for Show Cause Notice Issuance u/s 124 of the Customs Act, 1962.

August 18, 2020

Case Laws Customs HC

Principles of Natural Justice - Extension of period of issuance of SCN after seizure of goods - the right of the petitioners has not been prejudiced or taken away in granting extension of six months for completion of proceedings under Section 124 of the 1962 Act - HC

View Source

← Previous Next →

Principles of Natural Justice - Extension of period of issuance ...

Court Upholds Six-Month Extension for Show Cause Notice Issuance u/s 124 of the Customs Act, 1962.

August 18, 2020

Case Laws Customs HC

You may also like:

Customs officials seized gold jewelry from petitioners on 23-02-2023. Section 110(2) of Customs Act, 1962 mandates issuing show cause notice u/s 124 within six months of...

Validity of SCN - Time limitation - whether the show cause notice given under Section 124 of the Act after six months of seizure can be sustained under the law? - In the...

Reopening of assessment u/s 147 - validity of second show cause notice - The subsequent issuance of the notice cannot be said to be dropping the earlier show cause...

Extension of period for issuance of show cause notice u/s 73 of GST Act, 2017 - Validity of N/N. 09/2023 - The Hich Court noted that the Notification extends the time...

Seizure of Gold - Extension of period for issuance of show-cause notice – the requirement of Section 124 and principles of natural justice can be considered as fulfilled - AT

Validity of SCN - Jurisdiction - Proper officer to issue SCN - The entire proceedings initiated by officers of DRI in as much as by issuance of show cause notice under...

Sustainability of supplementary Show Cause Notice, prior to insertion of second proviso to Section 124 of the Customs Act, 1962 w.e.f 29.03.2018 - The High Court...

Time Limitation - validity of SCN - whether the SCN given under Section 124 of the Act after six months of seizure can be sustained under the law? - In the instant case,...

Opportunity for extension for filing response to the show cause denied = Recovery of Tax Dues - Consideration for rejection of an application for extension was that more...

The court held that u/s 110(2) of the Customs Act, a notice u/s 124(a) must be issued to the owner or concerned person within six months of seizing the goods. Failing...

Principles of Natural Justice - The Assessee, fully being aware that the Constitutional Courts may not find easy time to dispose of such matters quickly, the proceedings...

The High Court quashed the order cancelling the petitioner's GST registration retrospectively from July 2, 2017. The cancellation was held to be effective from January...

Assessment order u/s 143(3) quashed for non-issuance of show cause notice. Case transferred from faceless Assessing Officer to Jurisdictional Assessing Officer u/s...

Validity of search and seizure - impugned SCN issued beyond the period of six months - The contention that the impugned show cause notice is liable to be set aside...

The High Court held that the Summary of the Show Cause Notice along with the attachment containing the determination of tax cannot be considered a valid initiation of...

Quick Updates: