SCN before confiscation of goods under Customs can't be indefinitely deferred if goods provisionally released post seizure: Bombay HC

XCISE/ST/VAT : Show-cause notice contemplated under section 124 of Customs Act, 1962 cannot be indefinitely deferred or delayed post seizure where seized goods are provisionally released; where Intelligence Officer seized consignment of assessee-exporter under section 110(1) of Customs Act, 1962 on ground that exportable goods in fact were imported to India from China by another party as an exempted item,

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