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Customs - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Validity of order in the absence of show cause notice (SCN) and ...


Order Invalidated for Lack of Show Cause Notice and Hearing, Violating Natural Justice Principles; Case Remanded to Commissioner.

July 15, 2019

Case Laws     Customs     HC

Validity of order in the absence of show cause notice (SCN) and personal hearing - Principles of natural justice - The impugned order has been passed in breach of elementary principle of natural justice leading to a flaw in the decision making process - Matter restored before the Commissioner.

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