Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
HC quashed an ex-parte demand order and show cause notice issued on 14.12.2023 for the financial year 2017-18 as time-barred under Section 73(10). Following the precedent in M/s Anita Traders, the court determined that due to notification extensions, the three-year limitation period for orders under Section 73(9) expired on 05.02.2023. The court rejected arguments that the deadline extended to 31.03.2023, finding the impugned orders issued well beyond the prescribed limitation period and therefore void for lack of jurisdiction. The petition was allowed, with the challenged orders declared ultra vires for exceeding statutory time limitations.
HC quashed an ex-parte demand order and show cause notice issued on 14.12.2023 for the financial year 2017-18 as time-barred under Section 73(10). Following the precedent in M/s Anita Traders, the court determined that due to notification extensions, the three-year limitation period for orders under Section 73(9) expired on 05.02.2023. The court rejected arguments that the deadline extended to 31.03.2023, finding the impugned orders issued well beyond the prescribed limitation period and therefore void for lack of jurisdiction. The petition was allowed, with the challenged orders declared ultra vires for exceeding statutory time limitations.
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