Clandestine Removal and Confiscation Under Central Excise: Separate Notices for Duty Demand and Confiscation Avoid Double Jeopardy.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Clandestine Removal - Confiscation - The subject matter of said show-cause-notice is altogether different than the show-cause-notice demanding duty. Question of double jeopardy does not at all arise for cause of action of both SCNs to be different. No doubt duty demand cannot be made for the same goods after entire duty liability has been discharged. However, liability towards confiscation remains.....