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

Case Laws Customs

April 11, 2023

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

Case Laws Customs

April 11, 2023

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