Levy of penalty on Customs Broker - Period of limitation - The ...

Case Laws Customs

August 7, 2021

Levy of penalty on Customs Broker - Period of limitation - The excuse pretended by the adjudicating authority that some of the documents required translation, is no ground to endorse inaction in the non-issuance of SCN within 90 days. The authorities are expected to adhere to the time limit and the Regulation in question does not carve out any exceptions and hence, the reasons given by the Commissioner cannot be accepted - AT

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Levy of penalty on Customs Broker - Period of limitation - The ...

Case Laws Customs

August 7, 2021

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