https://www.taxtmi.com/caselaws?id=404030 The court found that the show cause notice (SCN) was not time-barred under Section 28 of the Customs Act, 1962, due to the complexity of the investigation involving alleged fraudulent activities. The court deemed the writ petition premature as the petitioner had not responded to the SCN. The court directed the petitioner to reply to the SCN, allowing the respondents to make a decision based on applicable laws and policies. The issues of time-barred SCN, applicability of Section 28AAA, and jurisdiction were left for the respondents to decide, and the writ petition was disposed of accordingly. en-us Thu, 21 Jan 2021 00:00:00 +0530 Mon, 26 Jul 2021 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404030 The court found that the show cause notice (SCN) was not time-barred under Section 28 of the Customs Act, 1962, due to the complexity of the investigation involving alleged fraudulent activities. The court deemed the writ petition premature as the petitioner had not responded to the SCN. The court directed the petitioner to reply to the SCN, allowing the respondents to make a decision based on applicable laws and policies. The issues of time-barred SCN, applicability of Section 28AAA, and jurisdiction were left for the respondents to decide, and the writ petition was disposed of accordingly. Case-Laws Customs Thu, 21 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404030