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Customs - Highlights / Catch Notes

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

Case Laws     Customs

January 11, 2024

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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