Show Cause Notice Challenged for Bias; Emphasizes Need for Impartiality in Customs Law SCN Process. https://www.taxtmi.com/highlights?id=20181 Validity of SCN - Non application of mind - At the stage of show cause notice, the first respondent should only have an open mind. If his mind is closed with predetermined conclusions, the requirement of giving an opportunity to show cause becomes nugatory - HC en-us Sun, 28 Sep 2014 11:23:07 +0530 Sun, 28 Sep 2014 11:23:07 +0530 TaxTMI RSS Generator Show Cause Notice Challenged for Bias; Emphasizes Need for Impartiality in Customs Law SCN Process. https://www.taxtmi.com/highlights?id=20181 Validity of SCN - Non application of mind - At the stage of show cause notice, the first respondent should only have an open mind. If his mind is closed with predetermined conclusions, the requirement of giving an opportunity to show cause becomes nugatory - HC Highlights Customs Sun, 28 Sep 2014 11:23:07 +0530 https://www.taxtmi.com/highlights?id=20181