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Customs - Highlights / Catch Notes

Home Highlights September 2023 Year 2023 This

Service of SCN - Smuggling - Gold - foreign origin goods or not ...


Gold Smuggling Case Dismissed: Show Cause Notice Not Issued Within Six-Month Deadline Under Customs Act Sections 124(a) & 110(2).

September 11, 2023

Case Laws     Customs     AT

Service of SCN - Smuggling - Gold - foreign origin goods or not - The whole proceedings are vitiated as the SCN has not been issued and served within six months as required under Sec 124(a) read with Sec 110(2) of the Act. - AT

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