Home / Industry / SME / Adjudication must be completed in prescribed time limit, says expert

Adjudication must be completed in prescribed time limit, says expert

If adjudication is not completed within the prescribed time limits, it will be deemed that no SCN was issued, say expert

Premium

The Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020 extends the time limits falling between March 20, 2020 and June 29, 2020 till June 30, 2020, and also empowers the government to extend the time limits further | Represenat

T N C Rajagopalan New Delhi

3 min read Last Updated : Jun 15 2020 | 10:50 PM IST

Q. What is the time limit for conclusion of Customs adjudication proceedings? Can the adjudicating authority call us for second personal hearing without our asking for it? Can one officer hear our case and another officer pass the order?

For recovery of duties not levied or not paid, or short-levied or short-paid, or erroneously refunded, as per Section 28 (9) of the Customs Act, 1962, in matters involving collusion, willful mis-statement or suppression of facts, the adjudication proceedings must be completed within one year of Show Cause Notice (SCN) and in other matters within six months of SCN. Any officer

What you get on BS Premium?

Unlock 30+ premium stories daily hand-picked by our editors, across devices on browser and app.
Pick your 5 favourite companies, get a daily email with all news updates on them.
Full access to our intuitive epaper - clip, save, share articles from any device; newspaper archives from 2006.
Preferential invites to Business Standard events.
Curated newsletters on markets, personal finance, policy & politics, start-ups, technology, and more.

VIEW ALL FAQs

Need More Information - write to us at assist@bsmail.in