Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Service of SCN - SCN not sent at proper address - The department was fully aware that the appellant is not residing and not available in the address - After the Show Cause Notice was returned, the department paste and affix the Show Cause Notice at the same address - The Show Cause Notice was not issued to the appellant and also that the order has been passed exparte. - Clear violation of principles of natural justice is established - the demand cannot sustain and requires to be set aside - AT
Service of SCN - SCN not sent at proper address - The department was fully aware that the appellant is not residing and not available in the address - After the Show Cause Notice was returned, the department paste and affix the Show Cause Notice at the same address - The Show Cause Notice was not issued to the appellant and also that the order has been passed exparte. - Clear violation of principles of natural justice is established - the demand cannot sustain and requires to be set aside - AT
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