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of The HC determined that issuing two show cause notices (SCNs) under different subsections of Section 28 for identical factual matrices is impermissible. The impugned SCN under Section 28(4) was issued just six weeks after a Section 28(1) notice concerning similar goods with similar alleged 'mis-declaration,' constituting an improper change of opinion. The court found the second notice failed to substantiate allegations of collusion, willful misstatement, or suppression of facts required under Section 28(4), containing merely an 'incantation' of statutory provisions without supporting substance. Furthermore, the respondent's contention that the impugned notice was a 'supplementary notice' was rejected, as the Customs Act contemplates issuance under either Section 28(1) or 28(4), not both. Petition allowed.
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