https://www.taxtmi.com/caselaws?id=216333 The court set aside the show cause notice issued by the Assistant Commissioner of Customs for non-realization of customs duty, amounting to Rs. 7,08,98,160. The appellant's argument that the duty in question falls under the Central Excise Act was upheld, emphasizing the lack of authority for customs officers to adjudicate on central excise matters. The court highlighted the importance of clarity and specificity in show cause notices, emphasizing adherence to procedural fairness and rules of natural justice. Previous judgments were discussed to support arguments, leading to the dismissal of the writ application and the possibility of issuing a fresh show cause notice in compliance with the law. en-us Thu, 23 Dec 2010 00:00:00 +0530 Thu, 06 Sep 2012 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216333 The court set aside the show cause notice issued by the Assistant Commissioner of Customs for non-realization of customs duty, amounting to Rs. 7,08,98,160. The appellant's argument that the duty in question falls under the Central Excise Act was upheld, emphasizing the lack of authority for customs officers to adjudicate on central excise matters. The court highlighted the importance of clarity and specificity in show cause notices, emphasizing adherence to procedural fairness and rules of natural justice. Previous judgments were discussed to support arguments, leading to the dismissal of the writ application and the possibility of issuing a fresh show cause notice in compliance with the law. Case-Laws Customs Thu, 23 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216333