https://www.taxtmi.com/caselaws?id=456821 Kerala HC dismissed a writ petition challenging customs duty recovery order. Petitioner wrongly classified imported goods under incorrect customs heads, claiming improper exemptions. Court held the Show Cause Notice issued on 20-4-2022 was within the two-year limitation period under Section 28(9) of Customs Act, 1962, as goods were out of charge on 5-5-2020. Petitioner's objection regarding competent authority issuing SCN was raised for first time before HC and lacked merit. Court found no substance in limitation challenge and dismissed petition, allowing petitioner to approach appellate authority. en-us Fri, 22 Dec 2023 00:00:00 +0530 Fri, 16 Aug 2024 20:13:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456821 Kerala HC dismissed a writ petition challenging customs duty recovery order. Petitioner wrongly classified imported goods under incorrect customs heads, claiming improper exemptions. Court held the Show Cause Notice issued on 20-4-2022 was within the two-year limitation period under Section 28(9) of Customs Act, 1962, as goods were out of charge on 5-5-2020. Petitioner's objection regarding competent authority issuing SCN was raised for first time before HC and lacked merit. Court found no substance in limitation challenge and dismissed petition, allowing petitioner to approach appellate authority. Case-Laws Customs Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456821