https://www.taxtmi.com/caselaws?id=264050 The Court deemed the communication by the 1st respondent as a show cause notice, allowing the petitioner, a shipping agent and chandler, time to present contentions regarding imported goods stored in customs godown. The petitioner claimed lack of prior notice and exemption under Section 85 of the Customs Act, 1962. The Court directed the 1st respondent to consider the petitioner's representations within two weeks, treating the communication as a show cause notice. The writ petition was disposed of with directions favoring the petitioner, resolving the issue of customs duty and interest without costs. en-us Wed, 12 Nov 2014 00:00:00 +0530 Wed, 30 Sep 2015 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264050 The Court deemed the communication by the 1st respondent as a show cause notice, allowing the petitioner, a shipping agent and chandler, time to present contentions regarding imported goods stored in customs godown. The petitioner claimed lack of prior notice and exemption under Section 85 of the Customs Act, 1962. The Court directed the 1st respondent to consider the petitioner's representations within two weeks, treating the communication as a show cause notice. The writ petition was disposed of with directions favoring the petitioner, resolving the issue of customs duty and interest without costs. Case-Laws Customs Wed, 12 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264050