Petition challenging seizure memorandum, show cause notice ...

Petition against customs seizure, SCN, lookout circular dismissed. SCN valid u/s 28(4). Commissioner is "Proper Officer". Delay grounds rejected.

July 19, 2024

Case Laws Customs HC

Petition challenging seizure memorandum, show cause notice (SCN), and lookout notice issued regarding mis-declaration of imported goods dismissed. SCN issued u/s 28(4) read with Sections 124 and 110AA of Customs Act, citing suppression of facts and willful misstatement. Commissioner of Customs qualifies as "Proper Officer" u/s 2(34) to initiate proceedings u/s 28(4). SCN issued within 5-year limitation period u/s 28(4). Lookout notice challenge maintainable only by individual to whom issued. Challenge to seizure memorandum rejected on grounds of laches. Petition unsustainable.

View Source

← Previous Next →

Petition challenging seizure memorandum, show cause notice ...

Petition against customs seizure, SCN, lookout circular dismissed. SCN valid u/s 28(4). Commissioner is "Proper Officer". Delay grounds rejected.

July 19, 2024

Case Laws Customs HC

You may also like:

The HC quashed the show cause notice (SCN) issued u/s 28(9) of the Customs Act, 1962 due to an inordinate delay of almost eight years in adjudication. Despite the...

The HC addressed a petition challenging a show cause notice (SCN) issued by DRI Mumbai Zonal Unit on May 1, 2019, regarding jurisdiction under Section 28 of the Customs...

Lapsed SCN - Period of Limitation - The intention of the legislation, thus, is apparent that the show cause notices which were issued prior to the Finance Act coming...

Validity of SCN - Jurisdiction - Proper officer to issue SCN - The entire proceedings initiated by officers of DRI in as much as by issuance of show cause notice under...

Jurisdiction - power of Directorate of Revenue Intelligence to issue a SCN under Section 28(4) of the Act - the proceedings initiated under Section 28 of the Customs Act...

Second SCN issued pending adjudication of first SCN subsequently withdrawn - jurisdiction of first SCN challenged - withdrawal of first SCN after issuance of second SCN...

Validity of SCN - Jurisdiction - Proper Officer or not - whether by virtue of the notifications dated 07.07.1997, 07.03.2002 and 06.07.2011, the DRI would have the...

Power of assessing authority to assess the IGST u/s 28 of Customs Act - Import of ‘Wet Dates’ (Processed dates) - Claim of exemption from payment of IGST - Section 28...

Validity of second show cause notice - Withdrawal of First SCN thereafter - Issuance of SCN u/s 28(4) read with Section 124 of the Customs Act, 1962 - Challenging on the...

Validity of SCN - Levy of Penalty u/s 112(a) of Customs Act on CHA - abetment of offence committed by the importer as against which the petitioner - scope of Sections...

Jurisdiction - power of DRI to issue SCN - proper officer under section 28 of the Customs Act or not - This power which has been conferred under section 28 of the...

The HC determined that issuing two show cause notices (SCNs) under different subsections of Section 28 for identical factual matrices is impermissible. The impugned SCN...

Duty demand u/s 28(1) of Customs Act, 1962, upon importer and transferee of license issued by DGFT - Liability of transferee for fraudulently obtained license - Levy of...

Service of show cause notice (SCN) u/s 28 of Customs Act 1962 for undervaluation of imported reprocessed LDPE/HDPE granules and HDPE agglomaterial from overseas...

Liability to pay customs duty when confiscated goods are redeemed after payment of fine u/s 125 of the Customs Act, 1962 includes liability to pay interest on delayed...

Quick Updates: