2010 (3) TMI 528 - HC - Customs

Limitation - Appeal before Tribunal against order extending period for issuance of SCN. Appeal before Tribunal against order extending period for issuance of SCN. Appellant contending that extension made beyond permissible period. Objection ignored by Tribunal as SCN issued. Held that - contention that mere issuance of SCN not bars raising of plea that notice issued beyond statutory period, acceptable. Adjudicating authority first decide limitation while considering reply to SCN.

Summary

The appeal was against the Customs Tribunal's order regarding the extension of time for issuing a show cause notice. The High Court directed the adjudicating authority to first decide on the limitation issue raised by the appellant before further proceedings. The appellant was asked to appear before the Commissioner for further actions. The decision was to be made within three months. The appeal was disposed of.