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Customs - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

Jurisdiction - willful misstatement - not a bonafide error - ...

Customs

August 24, 2020

Jurisdiction - willful misstatement - not a bonafide error - show cause notice ought to have been issued by an authority not below the rank of Additional / Joint Commissioner of Customs as per clause (ii) as the amount of drawback was way beyond ₹ 5.00 lakhs - SCN quashed - Fresh SCN may be issued in accordance with law - HC

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