Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Showcause notice time bar and burden of proving service under the sixmonth rule remanded to adjudicating authority; possible return of goods</h1> Showcause notice time bar under the statutory sixmonth limitation and the department's burden to prove valid service are central. The judge held the ... Show cause notice - Time-bar u/s 110(2) - Adjudication proceedings - Remand to Adjudicating Authority - Burden of proof as to service - HELD THAT:- The case of the department seems to be that the notice was issued to the petitioner by way of a Gmail on her Id. This fact is seriously disputed. We are of the view that as the adjudication proceedings are pending before the Adjudicating Authority, it shall be open for the petitioner to make good her case that the department failed to issue the show cause notice within the mandatory time period of six months as prescribed under Section 110(2) of the Act and therefore the adjudication should be dropped and the gold bars be given back to the petitioner. Since the petitioner is a foreign national, we request the Adjudicating Authority to see that the proceedings are concluded within a period of six months from today. Issues: (i) Whether the show cause notice under Section 110(2) of the Customs Act was issued within the mandatory six month period and, if not, whether adjudication proceedings must be dropped and the seized goods returned.Analysis: The Court examined the factual and procedural dispute limited to the timing and service of the show cause notice under Section 110(2) of the Customs Act. The petitioner's case is that the mandatory six month period for issuing the show cause notice was not complied with; the department contends service was effected by email. The adjudication proceedings remain pending before the Adjudicating Authority and evidence concerning issuance and service can be led there. The Court directed that any plea on time-bar and evidence in support be considered by the Adjudicating Authority and that the Authority decide the matter in accordance with law within six months, without being influenced by prior High Court observations.Conclusion: The Special Leave Petitions are disposed of with the direction that the Adjudicating Authority consider any plea and evidence regarding compliance with Section 110(2) and decide the adjudication on merits within six months.
TaxTMI 
TaxTMI 
