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Customs - Highlights / Catch Notes

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Jurisdiction to issue Show Cause notice - Illegal removal of ...

Customs

November 14, 2022

Jurisdiction to issue Show Cause notice - Illegal removal of goods from CFS - Pilfered goods - When the entire duty and penalty has been paid up by the respondent, there are no grounds to re-examine as to whether the SIIB was the proper officer to issue SCN. - The direction to remand the matter is totally unnecessary and uncalled for. - AT

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