https://www.taxtmi.com/highlights?id=82899 The Show Cause Notice (SCN) issued after more than ten years is time-barred, exceeding the extended period of limitation of five years provided u/s 28. The proposals in the SCN do not fall within the scope of Section 124, which allows notice for confiscation of goods and imposition of penalty. The only proposal falling u/s 124 is the imposition of penalty u/s 114, which cannot be sustained as there is no proposal to confiscate export goods or hold them liable for confiscation u/s 113, a prerequisite for imposing penalty u/s 114. The remaining proposals in the SCN fall beyond the scope of any SCN issued u/s 124. The Appellate Tribunal (CESTAT) is mentioned. en-us Thu, 07 Nov 2024 08:50:38 +0530 Thu, 07 Nov 2024 08:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=82899 The Show Cause Notice (SCN) issued after more than ten years is time-barred, exceeding the extended period of limitation of five years provided u/s 28. The proposals in the SCN do not fall within the scope of Section 124, which allows notice for confiscation of goods and imposition of penalty. The only proposal falling u/s 124 is the imposition of penalty u/s 114, which cannot be sustained as there is no proposal to confiscate export goods or hold them liable for confiscation u/s 113, a prerequisite for imposing penalty u/s 114. The remaining proposals in the SCN fall beyond the scope of any SCN issued u/s 124. The Appellate Tribunal (CESTAT) is mentioned. Highlights Customs Thu, 07 Nov 2024 08:50:38 +0530 https://www.taxtmi.com/highlights?id=82899