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Corrigendum Issued After 5 Years to Original SCN is Fresh Notice: CESTAT Mumbai
Case Law Details
- Case Name
- JSW Steel Ltd Vs Commissioner of Customs-Goa (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
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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...
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