2024 (9) TMI 631 - SCH - Customs

Challenge to SCN - HELD THAT - The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has found that the basis for issuance of the Show Cause Notices was suppression on the part of the respondent-importer which fact has not been established by the appellant herein. The Show Cause Notices were quashed - there are no infirmity in that portion of the order - appeal disposed off.

Summary

The Supreme Court quashed Show Cause Notices issued by Customs, Excise and Service Tax Appellate Tribunal due to lack of evidence of suppression by the respondent-importer. Appeals disposed of, with the option to raise legal questions in future cases.