https://www.taxtmi.com/caselaws?id=761282 The CESTAT New Delhi held that a SCN issued after more than ten years was time-barred, exceeding even the extended five-year limitation period under section 28. The tribunal found that proposals in the SCN did not fall within section 124's scope, which only permits notices for goods confiscation and penalty imposition. Since there was no proposal to confiscate export goods under section 113, the penalty under section 114 could not be sustained. The remaining SCN proposals fell outside section 124's scope entirely. en-us Wed, 07 Aug 2024 00:00:00 +0530 Tue, 22 Apr 2025 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761282 The CESTAT New Delhi held that a SCN issued after more than ten years was time-barred, exceeding even the extended five-year limitation period under section 28. The tribunal found that proposals in the SCN did not fall within section 124's scope, which only permits notices for goods confiscation and penalty imposition. Since there was no proposal to confiscate export goods under section 113, the penalty under section 114 could not be sustained. The remaining SCN proposals fell outside section 124's scope entirely. Case-Laws Customs Wed, 07 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761282