30 May 2008
Hai friends, One of my client imported raw material in 2000 from uae and filed end user certificate in 2000 itself. Now on 14-03-2008 customs department issued show cause notice u/s. 28(1) of the customs act for short levy of duty. My question is whether is there any time limit for issue of show cause notice and can we directly reply that it was a time barred one.
31 May 2008
TIME LIMIT FOR ISSUE OF SCN GENENERAL TIME LIMIT- WITHIN ONE YEAR IN CASE OF FRAUD, WILLFUL MISSTATMENT , SUPRESSIONS, NEGLIGENCE : WITHIN 5 YEAR.FROM THE RELEVANT DATE.
CAclubindia
