Issuance of two SCNs - Valuation of imported goods - Issuing 2 ...
Customs Valuation Case Highlights Improper Adjudication Practices with Quick Succession Show Cause Notices, Undermining Legal Spirit.
January 10, 2020
Case Laws Customs AT
Issuance of two SCNs - Valuation of imported goods - Issuing 2 notices in too short a time may suffice the requirements of law in letter but the spirit of the same defeated - the instant case serves as a perfect example to show case as to how adjudication order is not supposed to be passed.
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