Split consignment classification treated complementary motorcycle parts as one imported motorcycle, sustaining valuation, confiscation and importer li...
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Penalty proceedings under section 271D that are not initiated during an assessment or other proceeding fall outside the first alternative limitation period in section 275(1)(c). In that situation, the show-cause notice constitutes the latest point at which action to impose the penalty is regarded as initiated. The penalty order must therefore be made within six months from the end of the month in which that notice is issued. An order made after that deadline is time-barred and cannot sustain the penalty.
Penalty proceedings under section 271D that are not initiated during an assessment or other proceeding fall outside the first alternative limitation period in section 275(1)(c). In that situation, the show-cause notice constitutes the latest point at which action to impose the penalty is regarded as initiated. The penalty order must therefore be made within six months from the end of the month in which that notice is issued. An order made after that deadline is time-barred and cannot sustain the penalty.
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