https://www.taxtmi.com/caselaws?id=251553 The High Court set aside the order demanding duty payment under the Customs Act, 1962, as the exporter fulfilled export obligations despite procedural delays. The Court emphasized substantive compliance over procedural lapses, deeming the premature show cause notice unjust. The Court's decision aimed to prevent unjust penalties on exporters due to technicalities, promoting fairness and justice. 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 The High Court set aside the order demanding duty payment under the Customs Act, 1962, as the exporter fulfilled export obligations despite procedural delays. The Court emphasized substantive compliance over procedural lapses, deeming the premature show cause notice unjust. The Court's decision aimed to prevent unjust penalties on exporters due to technicalities, promoting fairness and justice. Case-Laws Customs Wed, 13 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251553