Availment of fraudulent Special Focus Market Scheme (SFMS) ...
Court Rules Show Cause Notice Under SFMS Not Time-Barred Per Section 28 AAA of Customs Act, 1962.
February 13, 2021
Case Laws Customs HC
Availment of fraudulent Special Focus Market Scheme (SFMS) benefits - Since the matter is at the stage of SCN, which in our prima facie opinion is not time barred, especially looking to Section 28 AAA of the Customs Act, 1962 and the facts of this case. We are not inclined to entertain the petition at this stage. - HC
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