Validity of SCN - 100% EOU - Private Warehouse - Cancellation of ...

High Court Rules Show Cause Notice Premature Due to Lack of Evidence and Finalized Offence.

July 30, 2022

Case Laws Customs HC

Validity of SCN - 100% EOU - Private Warehouse - Cancellation of licence under Sub Section 2(b)of Section 58 granted to petitioner under Sub-Section (1) of Section 58 of the Customs Act, 1962 - If Respondent No.2 was relying on any seizure panchanama or any other material, the same should have been mentioned in the show cause notice issued to afford fair and reasonable opportunity to petitioner to respond. That has not been done. Further, Respondent No.2 for issuing show cause notice has relied upon six show cause notices and an offence booked by DRI but none of these had attained finality. They were pending at various stages. - Thus, issuance of show cause notice itself was premature. - HC

View Source

← Previous Next →

Validity of SCN - 100% EOU - Private Warehouse - Cancellation of ...

High Court Rules Show Cause Notice Premature Due to Lack of Evidence and Finalized Offence.

July 30, 2022

Case Laws Customs HC

You may also like:

Validity of SCN - extended period of limitation - earlier show cause notice was adjudicated by the Authority and the proceedings were dropped - In the present case, the...

Revocation of Customs Broker License - Period of limitation - relevant date for issuing SCN after the offence report - The show cause notice dated 24.01.2020 proceeding...

Delay in adjudication of SCN - show-cause notice has not been adjudicated upon for about 16 years - It is not expected from the assessee to preserve the evidence/record...

Assessment order u/s 143(3) quashed for non-issuance of show cause notice. Case transferred from faceless Assessing Officer to Jurisdictional Assessing Officer u/s...

Service of proper show cause notice - Rule 142(1)(a) of GST - While the show cause notice does not even contain the brief facts of the case or the grounds alleged even...

Addendum to show-cause notice after receipt of the reply to show-cause - the learned Commissioner has erred in issuing addendum to show-cause notice after receipt of the...

Show cause notice lacking essential factual details and merely reproducing statutory provision violates principles of natural justice, depriving assessee of opportunity...

Fraudulent exports - Seeking to recover the drawback as well as seeking to impose penalties on all the noticees thereon - after about two years supplementary Show Cause...

Validity of SCN - If the contents of impugned show cause notice are lacking in material particulars or are vague in regard to any of the entries contained therein then...

Validity of SCN - fulfillment of very ingredient of a proper show cause notice as required u/s 73 of the Act - The show cause notice is completely silent on the...

Reopening of assessment u/s 147 - validity of second show cause notice - The subsequent issuance of the notice cannot be said to be dropping the earlier show cause...

Regulation 20(7) of CBLR 2013 and Regulation 17(7) of Customs Broker License Regulation 2018 mandate issuing show cause notice within 90 days from receipt of offence...

Maintainability of writ petition - alternative and efficacious mechanism - Inordinate delay in issue of Show cause notice (around 16 years) - Issuance of Global...

Cancellation of registration of the petitioner - Defective show cause notice (SCN) - A bare perusal of the show cause notice format prescribed under Rule 22(1) shows...

Delayed adjudication of show cause notice without reasonable cause - Delay in finalizing assessments and issuing demand - Classification of goods under appropriate...

Quick Updates: