Time Limitation to issue SCN to a Customs Broker - Whether the ...

High Court clarifies that Commissioner must issue, not serve, notice within 90 days of receiving offence report.

March 6, 2023

Case Laws Customs HC

Time Limitation to issue SCN to a Customs Broker - Whether the word ‘issue’ is required to be construed as ‘served’? - The learned Tribunal has erred in holding that the Commissioner was required to serve a notice to the respondent within a period of ninety days from the date of receipt of the offence report. The Commissioner was required to issue a notice within the period of ninety days and there is no dispute that it had done so - HC

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Time Limitation to issue SCN to a Customs Broker - Whether the ...

High Court clarifies that Commissioner must issue, not serve, notice within 90 days of receiving offence report.

March 6, 2023

Case Laws Customs HC

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