Adjudicating Authority lacks Jurisdiction when no SCN is issued u/s 124 of Customs Act: CESTAT [Read Order]

Adjudicating Authority lacks jurisdiction when no SCN is issued u/s 124 of Customs Act, rules CESTAT
By Kalyani B. Nair - On April 27, 2024 4:25 pm - 2 mins read
CESTAT - CESTAT Hyderabad - Customs Act - Adjudicating Authority - SCN - taxscan

The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Hyderabad Bench held that the Adjudicating Authority lacks jurisdiction when no show cause notice ( SCN ) is issued under Section 124 of the Customs Act, 1962. The appellant has applied to the Central Licensing Authority i.e., CDSCO, to grant import license in respect…

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