Scope of SCN - The argument that the original authority has ...

Appellant challenges higher amount confirmed beyond Show Cause Notice scope; questions absence of SCN and OIO service evidence.

April 11, 2023

Case Laws     Customs     AT

Scope of SCN - The argument that the original authority has confirmed a higher amount on grounds which are not alleged in the SCN and has thus traversed beyond the SCN is not without substance. There is also no evidence available from the impugned order or from the records that SCN and the OIO have been served on the appellant. The said plea has been put forward by the appellant from the very beginning of the litigation. - AT

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