https://www.taxtmi.com/caselaws?id=399997 The court dismissed the writ petition challenging the Customs Commissioner's order imposing a penalty for abetting import violations. The court held that the show cause notice was valid under Section 28(4) of the Customs Act due to allegations of collusion, willful misstatement, or suppression of facts. The petitioner's argument that the notice was time-barred under Section 28(1) was rejected. The court allowed the petitioner to appeal within two weeks without limitation constraints, leaving the determination of facts and limitation period to the appellate authority. en-us Fri, 16 Oct 2020 00:00:00 +0530 Thu, 27 May 2021 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399997 The court dismissed the writ petition challenging the Customs Commissioner's order imposing a penalty for abetting import violations. The court held that the show cause notice was valid under Section 28(4) of the Customs Act due to allegations of collusion, willful misstatement, or suppression of facts. The petitioner's argument that the notice was time-barred under Section 28(1) was rejected. The court allowed the petitioner to appeal within two weeks without limitation constraints, leaving the determination of facts and limitation period to the appellate authority. Case-Laws Customs Fri, 16 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399997