Section 124 of the Customs Act, 1962 does not impose any time ...

Mis-declared imported car: Customs duty re-determined, no time bar for show cause notice.

August 20, 2024

Case Laws Customs AT

Section 124 of the Customs Act, 1962 does not impose any time limitation for issuing a show cause notice (SCN) for confiscation or penalty imposition. The appellant's plea of the notice being time-barred u/ss 111(m) or 124 cannot be accepted due to the absence of a time limit envisaged in these provisions. The reliance on the case of COMMISSIONER OF CUSTOMS VERSUS MMK JEWELLERS & ANOTHER is inapplicable as it pertained to a notice u/s 28 and penalty u/s 114(A). Based on the Mumbai Police report, it is evident that the imported car was mis-declared by tampering the chassis number and year of manufacture, warranting value redetermination at Rs.10,86,735/- u/r 5 of the Customs Valuation Rules, 1988.

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Section 124 of the Customs Act, 1962 does not impose any time ...

Mis-declared imported car: Customs duty re-determined, no time bar for show cause notice.

August 20, 2024

Case Laws Customs AT

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