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Customs - Highlights / Catch Notes

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Validity of second show cause notice - Withdrawal of First SCN ...


Second Show Cause Notice Upheld Despite Pending Proceedings on First Notice Under Customs Act, 1962.

January 11, 2024

Case Laws     Customs     HC

Validity of second show cause notice - Withdrawal of First SCN thereafter - Issuance of SCN u/s 28(4) read with Section 124 of the Customs Act, 1962 - Challenging on the ground of same cause of action and during pendency of the proceedings pursuant to the first show-cause notice - Writ petition dismissed - HC

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