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Customs - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

When an issue is not the subject matter of the show cause notice ...

Case Laws     Customs

April 11, 2014

When an issue is not the subject matter of the show cause notice first issued and was not agitated before the lower authorities, it has to be held that Revenue has no justification in agitating an issue before this Bench - AT

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