Second SCN issued pending adjudication of first SCN subsequently ...

2nd SCN issued despite withdrawal of 1st SCN for different amount permissible if within limitation, no new grounds allowed in review.

July 27, 2024

Case Laws Customs HC

Second SCN issued pending adjudication of first SCN subsequently withdrawn - jurisdiction of first SCN challenged - withdrawal of first SCN after issuance of second SCN for differential amount not identical - second SCN within limitation period u/s 28(4) - opportunity to submit reply before authority - no error apparent - review to reagitate grounds already considered impermissible - review to raise new grounds not argued earlier impermissible - review dismissed.

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Second SCN issued pending adjudication of first SCN subsequently ...

2nd SCN issued despite withdrawal of 1st SCN for different amount permissible if within limitation, no new grounds allowed in review.

July 27, 2024

Case Laws Customs HC

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