PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
HC quashed a Show Cause Notice (SCN) issued in 2008 by Principal Commissioner of Customs, finding it barred by limitation u/s 28(9) of Customs Act, 1962. The court rejected respondent's justification that delay occurred due to SCN's placement in call book, noting that repeated placing and removing from call book over 15 years without adjudication was invalid. Following precedents from Swatch Group India and Vos Technologies cases, HC determined that absent any grounds showing impossibility to determine duty amount within prescribed period, the SCN had lapsed and could not be adjudicated. The unexplained gaps between periods and lack of reasoning for non-adjudication despite hearing notices further supported the petition's allowance.
HC quashed a Show Cause Notice (SCN) issued in 2008 by Principal Commissioner of Customs, finding it barred by limitation u/s 28(9) of Customs Act, 1962. The court rejected respondent's justification that delay occurred due to SCN's placement in call book, noting that repeated placing and removing from call book over 15 years without adjudication was invalid. Following precedents from Swatch Group India and Vos Technologies cases, HC determined that absent any grounds showing impossibility to determine duty amount within prescribed period, the SCN had lapsed and could not be adjudicated. The unexplained gaps between periods and lack of reasoning for non-adjudication despite hearing notices further supported the petition's allowance.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
