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Customs - Highlights / Catch Notes

Home Highlights January 2013 Year 2013 This

Period of limitation - recovery of duty drawback - The SCN ...


Court Rules Show Cause Notices for Duty Drawback Recovery Invalid if Issued After Three Years.

January 14, 2013

Case Laws     Customs     HC

Period of limitation - recovery of duty drawback - The SCN which have been issued after a period of more than three years cannot by any stretch of imagination be said to have been issued within a reasonable period of time. - HC

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