https://www.taxtmi.com/caselaws?id=81982 In quasi-judicial customs assessment proceedings, a query memo is only a preliminary departmental communication and cannot substitute for a proper show cause notice. The affected party must receive notice of the allegations and a fair opportunity to respond in writing and be heard before any adverse decision is taken. Because the Department had not followed that procedure, the remand for fresh decision was justified and was upheld. en-us Tue, 03 Sep 1991 00:00:00 +0530 Fri, 01 Jul 2011 11:52:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81982 In quasi-judicial customs assessment proceedings, a query memo is only a preliminary departmental communication and cannot substitute for a proper show cause notice. The affected party must receive notice of the allegations and a fair opportunity to respond in writing and be heard before any adverse decision is taken. Because the Department had not followed that procedure, the remand for fresh decision was justified and was upheld. Case-Laws Customs Tue, 03 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81982