The Show Cause Notice (SCN) issued after more than ten years is ...
Customs' delay exceeds limitation period, proposals go beyond notice scope.
Case Laws Customs
November 7, 2024
The Show Cause Notice (SCN) issued after more than ten years is time-barred, exceeding the extended period of limitation of five years provided u/s 28. The proposals in the SCN do not fall within the scope of Section 124, which allows notice for confiscation of goods and imposition of penalty. The only proposal falling u/s 124 is the imposition of penalty u/s 114, which cannot be sustained as there is no proposal to confiscate export goods or hold them liable for confiscation u/s 113, a prerequisite for imposing penalty u/s 114. The remaining proposals in the SCN fall beyond the scope of any SCN issued u/s 124. The Appellate Tribunal (CESTAT) is mentioned.
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