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        Customs

        HC addressed procedural challenge regarding SCN issuance under...

        Show Cause Notice Under Customs Act Section 28 Must Follow Due Process and Grant Personal Hearing Rights

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                HC addressed procedural challenge regarding SCN issuance under Section 28 of Customs Act, 1962. While examining propriety of officer authority and adherence to natural justice principles, court mandated petitioner be granted opportunity to file reply and receive personal hearing before Adjudicating Authority. Court noted parallel matters in connected batch of writ petitions, previously adjourned sine die, could be resolved based on precedent established in Cannon-II ruling. Emphasizing due process requirements, court ensured administrative fairness through proper hearing mechanism. Petition disposed with directive to follow established procedural safeguards.
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