2014 (5) TMI 1216 - HC - Customs

Validity of separate SCN under Section 28(6)(ii) of the Customs Act, 1962 in respect of short fall in duty paid - Continuation of proceedings in respect of seized currency - HELD THAT - No further orders are called for. It is open to the respondent to proceed in accordance with law, both in respect of the seized currency as well as in respect of the short fall, if any, in duty paid. Petition disposed off.

Summary

The Delhi High Court issued an order in a case involving a show cause notice under Section 28(6)(ii) of the Customs Act, 1962. The Revenue will issue a separate notice for duty shortfall and continue proceedings for seized currency. The petitioner's rights and contentions are kept open. The petition is disposed of accordingly.