https://www.taxtmi.com/caselaws?id=385058 The Tribunal held that the Show Cause Notice (SCN) issued five years after the alleged import date of two ships was time-barred. Relying on precedent, the Tribunal emphasized the statutory five-year limit for issuing SCNs. As a result, the order confiscating the ships and imposing fines was set aside, and the appeal was allowed. The judgment underscored the necessity of complying with legal time limits in customs cases to ensure the validity of adjudication processes under the Customs Act, 1962. en-us Wed, 24 Jul 2019 00:00:00 +0530 Thu, 29 Aug 2019 07:30:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385058 The Tribunal held that the Show Cause Notice (SCN) issued five years after the alleged import date of two ships was time-barred. Relying on precedent, the Tribunal emphasized the statutory five-year limit for issuing SCNs. As a result, the order confiscating the ships and imposing fines was set aside, and the appeal was allowed. The judgment underscored the necessity of complying with legal time limits in customs cases to ensure the validity of adjudication processes under the Customs Act, 1962. Case-Laws Customs Wed, 24 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385058