2024 (4) TMI 1107 - SCH - Customs

Sustainability of supplementary Show Cause Notice, prior to insertion of second proviso to Section 124 of the Customs Act, 1962 w.e.f 29.03.2018 - effect to the second proviso to Section 124 of the Customs Act, 1962 which is effective from 29.03.2018 - retrospective or prospective effect? - High Court held that the supplementary show cause notice, although termed as the supplementary, is actually an independent show cause notice even though it relates with the case of smuggling which is also a subject matter of the first show cause notice dated 26.08.2016 - HELD THAT - We dispose of this special leave petition reserving liberty to the petitioner to raise all contentions with regard to the show cause notice issued by the respondent-department which the High Court has termed as an independent show cause notice in accordance with law.

Summary

The Supreme Court disposed of the special leave petition, reserving liberty for the petitioner to raise contentions regarding the show cause notice issued by the respondent-department. Pending applications were disposed of as well. (Citation: 2024 (4) TMI 1107 - SC Order)