Time Limitation - validity of SCN - whether the SCN given under ...

Customs

February 26, 2022

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, admittedly there has been no provisional release of the seized goods. Further extension of six months with the reasoned order by the Principal Commissioner of Customs or Commissioner of Customs also is completely missing. - It is quite unfathomable as to why the time limit is not adhered to and issuance of the show cause notice has been delayed beyond the statutory time period and hence, intervention will be necessary at the end of this Court - HC

View Source

← Previous Next →

Time Limitation - validity of SCN - whether the SCN given under ...

Customs

February 26, 2022

You may also like:

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...

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...

Validity of SCN - Jurisdiction - proper officer - authorization u/s 2(34) - Additional Director of Directorate of Revenue Intelligence is not entitled to invoke Section...

CENVAT Credit - invoices beyond six months - Rule 4(7) of CCR, 2004 - the time restriction of six months would not apply to the invoices issued prior to 01/09/2014

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...

Computation of period of limitation for issuance of SCN - Neither Section 110(2) nor Clause (a) of Section 124 of the Act contemplates service of notice in strict sense...

Unconditional release of goods - period of limitation for issue of notice - the phrase ‘given’ employed in sub-section(2) of Section 110 under clause (a) of Section 124...

Seizure of import of heavy melting steel scrap - goods were initially detained on the ground that hazardous items were being smuggled in the guise of heavy melting scrap...

Service of SCN - Smuggling - Gold - foreign origin goods or not - The whole proceedings are vitiated as the SCN has not been issued and served within six months as...

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

Quick Updates: