Customs Misstatement Not Bona Fide Error; SCN Must Be Issued by Additional/Joint Commissioner for Drawback Over Rs. 5 Lakhs.

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Full Text of the Document

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....Jurisdiction - willful misstatement - not a bonafide error - show cause notice ought to have been issued by an authority not below the rank of Additional / Joint Commissioner of Customs as per clause (ii) as the amount of drawback was way beyond ₹ 5.00 lakhs - SCN quashed - Fresh SCN may be issued in accordance with law - HC....