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Customs - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Extension of time for adjudication of SCN - In the absence of ...

January 13, 2020

Case Laws     Customs     HC

Extension of time for adjudication of SCN - In the absence of any extension of time after expiry of one year w.e.f. 28.03.2018 for adjudication on the Show Cause Notice dated 07.02.2014 (P-6), either under Section 28 Sub Section (9) or 9(A) of the 1962 Act, we hold that the impugned Show Cause Notice has lapsed.

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