SCN before confiscation of goods under Customs can’t be indefinitely deferred if goods provisionally released post seizure: Bombay HC

XCISE/ST/VAT : Show-cause notice contemplated under section 124 of Customs Act, 1962 cannot be indefinitely deferred or delayed post seizure where seized goods are provisionally released; where Intelligence Officer seized consignment of assessee-exporter under section 110(1) of Customs Act, 1962 on ground that exportable goods in fact were imported to India from China by another party as an exempted item,XCISE/ST/VAT : Show-cause notice contemplated under section 124 of Customs Act, 1962 cannot be indefinitely deferred or delayed post seizure where seized goods are provisionally released; where Intelligence Officer seized consignment of assessee-exporter under section 110(1) of Customs Act, 1962 on ground that exportable goods in fact were imported to India from China by another party as an exempted item,www.taxmann.com Latest Case LawsRead More

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