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Customs - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Absolute Confiscation - penalty - fact of SCN not recorded - ...


Order Overturned Due to Lack of Proper Service of Show Cause Notice; Jurisdiction Questioned Under Legal Requirements.

April 14, 2020

Case Laws     Customs     AT

Absolute Confiscation - penalty - fact of SCN not recorded - There is no effective service of show cause notice on the appellant. Further, the impugned order has been passed without any jurisdiction. For assuming the jurisdiction to pass an adjudication order, service of show cause notice is must, as provided in law

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