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Customs - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Validity of second SCN - import of restricted item - The first ...


Tribunal Overturns Order: Revenue's Contradictory Attempt Fails Without Specific Act Violations in Import Case.

December 22, 2018

Case Laws     Customs     HC

Validity of second SCN - import of restricted item - The first order having being set aside by the Tribunal, on the ground that no specific contravention of the Act had been alleged or established against the appellant, it is difficult to see how the Revenue could sustain an entirely inconsistent order in respect of the second show cause notice.

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