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Customs - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Adjudication of SCN - Period of Limitation - SCN was issued to ...


High Court Quashes 2009 Show Cause Notice and 2020 Order Due to 11-Year Delay, Citing Limitation Violation.

March 3, 2023

Case Laws     Customs     HC

Adjudication of SCN - Period of Limitation - SCN was issued to the petitioner in the year 2009 and a personal hearing was granted to them in the very same year but the impugned order came to be passed only in the year 2020 after a lapse of more than eleven years - The impugned SCN and the Order-in-Original are hereby quashed - HC

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