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Customs - Highlights / Catch Notes

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Validity of SCN - Non-adjudication of show cause notice within ...

Customs

February 13, 2021

Validity of SCN - Non-adjudication of show cause notice within reasonable period - Both members of CESTAT have different opinion on application of ratio of decision in the case of M/s Prabhat Fertilizers & Chemical Works Works [2020 (2) TMI 1443 - PUNJAB AND HARYANA HIGH COURT] - Matter referred to larger bench - AT

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