https://www.taxtmi.com/caselaws?id=86627 A show cause notice must clearly specify the precise allegations so the importer can mount an effective defence; a vague notice fails the basic requirement of fair procedure and cannot sustain the customs demand. The record also showed a technical clarification supporting the importer's classification, and such departmental technical material cannot be rejected without adequate reasons. On the facts, the alleged discrepancy between the invoice, catalogue and imported goods was not proved, so denial of concessional duty under Notification No. 188/87 was unjustified. en-us Thu, 13 Mar 1997 00:00:00 +0530 Fri, 26 Aug 2011 11:41:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86627 A show cause notice must clearly specify the precise allegations so the importer can mount an effective defence; a vague notice fails the basic requirement of fair procedure and cannot sustain the customs demand. The record also showed a technical clarification supporting the importer's classification, and such departmental technical material cannot be rejected without adequate reasons. On the facts, the alleged discrepancy between the invoice, catalogue and imported goods was not proved, so denial of concessional duty under Notification No. 188/87 was unjustified. Case-Laws Customs Thu, 13 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86627