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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Reconciliation statement dispute regarding an extended period of limitation under section 74 was not addressed by the adjudicating authority, which recorded perfunctory observations; the authority is directed to re-examine the limitation contention and the assertion of having supplied the reconciliation statement and to afford the petitioner an opportunity of hearing before passing a fresh order. The adjudicating authority must deal substantively with the limitation issue and factual assertions and issue a reconsidered order within twelve weeks from receipt of the direction.
Reconciliation statement dispute regarding an extended period of limitation under section 74 was not addressed by the adjudicating authority, which recorded perfunctory observations; the authority is directed to re-examine the limitation contention and the assertion of having supplied the reconciliation statement and to afford the petitioner an opportunity of hearing before passing a fresh order. The adjudicating authority must deal substantively with the limitation issue and factual assertions and issue a reconsidered order within twelve weeks from receipt of the direction.
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