Risky exporter tag cannot be perpetually affixed to an exporter – Dept must adhere timeline to take action

Global Seamless Tubes & Pipes Private Limited Vs Assistant Commissioner of CGST & CX Ors. (Calcutta High Court)

What is to be borne in mind is that terming the appellant as a risky exporter and issuing a show-cause notice by the adjudicating authority are two different matters. Pending investigation, the department exercised its powers in terms of the various circulars and directions issued by the Central Board to affix the tag on the exporter as a risky exporter to enable the department to verify the export consignm

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