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Customs - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

Violation of principles of principles of natural justice - The ...


Show Cause Notices Must Be Supported by Evidence, Not Assumptions; Right to Document Access and Cross-Examination Upheld.

April 13, 2023

Case Laws     Customs     AT

Violation of principles of principles of natural justice - The department cannot confirm the demand on the basis of assumption and presumptions. The allegations raised in the SCN have to be established by evidence. The noticee has a right to get the copies of documents. Department has to record reasons for denying the request for cross examination. - AT

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