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Customs - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Validity of SCN - recovery of excess of the duty drawback - ...

Customs

February 24, 2023

Validity of SCN - recovery of excess of the duty drawback - Period of limitation - SCN issued by the respondent Authority after a period of about more than six/ten years, which are not permissible as per the settled legal position - the authority cannot be issue show-cause notice after a period of three years for assessment / export. - SCN quashed - HC

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