can supreme court overruled provision of section 28(1) of custom act regarding limitation of issuing show cause notice.
Asked on 8/17/09, 3:49 am
2 Answers from Attorneys
Seshadri Srinivasan
www.lawconcern.com
Supreme Court has not over ruled Section 28 of the Customs Act. It has merely said that in order to invoke the extended period of limitation viz 5 years,viz: Invoking Proviso to Section 28, show cause notice must state that there was willful misstatement or suppression of facts.
So " intent" to evade duty must be given in the SCN itself for seeking to extend the SCN period to 5 years.
S.Seshadri
Advocate,
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egmore, chennai 600008. India.
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Answered on 8/17/09, 5:08 am
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