Subsequent SCN Beyond Normal Period Invalid if Initial SCN Clearly Describes Goods and No Misstatement Exists.

Extended period of limitation of issuance of SCN - initial SCN clearly indicated the description of the goods imported, classification of such goods under the CTH, and claim of exemption provided for such goods - not the case of misstatement, suppression of facts, etc - subsequent SCN issued beyond the normal period should not stand for judicial scrutiny and accordingly, barred by limitation .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X