https://www.taxtmi.com/caselaws?id=251553 Customs duty proceedings were challenged on the ground that the show cause notice was issued before expiry of the export obligation period under the licence. The analysis treats that premature initiation as arbitrary and technically faulty, particularly where the licence allowed eight years for compliance and the original order was passed without a reply from the exporter. It emphasises that the real inquiry is whether the exporter ultimately satisfied the licence conditions, and that substantial justice should prevail over a mere technical default. On that reasoning, the impugned customs demand and connected appellate orders were set aside. en-us Wed, 13 Aug 2014 00:00:00 +0530 Mon, 12 Jan 2015 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251553 Customs duty proceedings were challenged on the ground that the show cause notice was issued before expiry of the export obligation period under the licence. The analysis treats that premature initiation as arbitrary and technically faulty, particularly where the licence allowed eight years for compliance and the original order was passed without a reply from the exporter. It emphasises that the real inquiry is whether the exporter ultimately satisfied the licence conditions, and that substantial justice should prevail over a mere technical default. On that reasoning, the impugned customs demand and connected appellate orders were set aside. Case-Laws Customs Wed, 13 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251553