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Customs - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

Principles of Natural Justice - Mutuality of interest - while ...


Customs Case: All Show Cause Notices Should Be Adjudicated by Commissioner to Ensure Fairness and Consistency.

August 28, 2020

Case Laws     Customs     AT

Principles of Natural Justice - Mutuality of interest - while remanding back the matter, it is observed that: the initial SCN was adjudicated by the Commissioner and the subsequent SCNs were adjudicated by lower authorities. In the interest of Justice, we hold that all the SCNs be adjudicated now by Commissioner who is competent to adjudicate the case involving highest duty. - AT

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