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Customs - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Adjudication of SCN after a long gap - time limitation - In the ...

Customs

January 3, 2023

Adjudication of SCN after a long gap - time limitation - In the present case the show cause notice was kept dormant and the notice for personal appearance was issued 18 years ago. There is no dispute and cannot be any dispute regarding the above position of law laid down in these decisions. The petition was admitted and Rule was issued, and thus, the position has continued for 25 years - SCN quashed and set aside - HC

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