1991 (9) TMI 215 - AT - Customs

Summary

The Department appealed against the Collector of Customs' order for not issuing a show cause notice. The Department argued that a query memo served as a show cause notice, but the Advocate for the respondents disagreed, citing the need for a formal notice in quasi-judicial proceedings. The Tribunal upheld the lower authority's decision, dismissing the appeal and directing a timely decision due to demurrage costs incurred by the respondents.