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Customs - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

Availment of fraudulent Special Focus Market Scheme (SFMS) ...

Customs

February 13, 2021

Availment of fraudulent Special Focus Market Scheme (SFMS) benefits - Since the matter is at the stage of SCN, which in our prima facie opinion is not time barred, especially looking to Section 28 AAA of the Customs Act, 1962 and the facts of this case. We are not inclined to entertain the petition at this stage. - HC

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