Show Cause Notice for Contraband Import Invalidated Due to Delay; Customs Tribunal Allows Appeal on Time-Bar Grounds.

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....The case revolves around the issuance of a show cause notice (SCN) beyond the prescribed time limitation for an alleged violation involving the import of contraband, primarily cigarettes. The appellant obtained an investigation report dated 17.10.2014 from the Commissioner of Customs, which detailed the facts of the case and recommended initiating proceedings against the appellant for violations under various regulations of the Customs Brokers Licensing Regulations (CBLR) 2013 and 2018. The tribunal observed that since the investigation report, considered the offence report, was issued on 17.04.2014, and the SCN was issued on 06.12.2018, it was clearly barred by the limitation period. Consequently, the SCN itself did not survive the limitat.........