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        Customs

        Provisional release of goods - import of Dry Dates -...

        Court Invalidates Delayed Show Cause Notice; Orders Release of Imported Dry Dates Lacking Phytosanitary Certificate.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Provisional release of goods - import of Dry Dates - non-furnishing of Phytosanitary Certificate of country of origin - The two parallel proceedings cannot continue together. As the show cause notice dated 30.06.2021 has been issued beyond the time limit prescribed under Section 110(2) of the Act, therefore, the show cause notice dt. 30.06.2021 is barred by limitation and the goods are required to be returned to the appellant. As the Show Cause Notice dated 16.11.2021 is not the subject matter of the appeal, therefore, the Revenue is at liberty to adjudicate the show cause notice dt. 16.11.2021 in accordance with law. - AT
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