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Customs - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Validity of SCN - Demand of duty drawback - limitation - no time ...


Court Upholds Show Cause Notice for Duty Drawback; No Jurisdictional Overreach or Malicious Intent Found in Issuance.

June 20, 2019

Case Laws     Customs     HC

Validity of SCN - Demand of duty drawback - limitation - no time frame has been prescribed in the said Rules - not a fit case for interfering at the SCN stage as it is not a case that SCN being issued without jurisdiction or attempting to re-open settled position of law or has been issued with malafide intentions or has been issued in a manner that leads one to believe that it is pre-determined the issue

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