Extended period of limitation of issuance of SCN - initial SCN ...

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

May 9, 2019

Case Laws Customs AT

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

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Extended period of limitation of issuance of SCN - initial SCN ...

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

May 9, 2019

Case Laws Customs AT

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