Corrigendum Issued After 5 Years to Original SCN is Fresh Notice: CESTAT Mumbai

JSW Steel Ltd Vs Commissioner of Customs-Goa (CESTAT Mumbai) In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Mumbai provided relief to JSW Steel Ltd. by setting aside a customs duty demand of over Rs. 16.54 lakh. The decision centered on the issue of limitation, specifically whether a corrigendum issued more than four years after an initial, defective Show Cause Notice (SCN) could be considered a valid, new notice. The case originated from the export of steel coils by JSW Steel between April and May 2008. The company had cleared 138 shipping bills on M...