Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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Adjudication of show cause notice - SCN was issued in 2002 and was pending - Validity of notice of hearing issued 2017 - this delay in adjudication would cause prejudice to the noticee as the men in the knowledge of the facts may not be available or even if available, memories fail - SCN quashed and set aside.
Adjudication of show cause notice - SCN was issued in 2002 and was pending - Validity of notice of hearing issued 2017 - this delay in adjudication would cause prejudice to the noticee as the men in the knowledge of the facts may not be available or even if available, memories fail - SCN quashed and set aside.
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