https://www.taxtmi.com/caselaws?id=333243 The court upheld the validity of the show cause notice, ruling that it complied with natural justice principles and regulatory requirements. The petition challenging the notice, alleging pre-determination by the Commissioner of Customs, was dismissed. The court found the appointment of a subordinate authority as an inquiry officer and the process followed to be fair and in line with regulations. The show cause notice provided the petitioner with an opportunity to present their defense and request a personal hearing, meeting the standards of due process. en-us Mon, 03 Oct 2016 00:00:00 +0530 Fri, 06 Jan 2017 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333243 The court upheld the validity of the show cause notice, ruling that it complied with natural justice principles and regulatory requirements. The petition challenging the notice, alleging pre-determination by the Commissioner of Customs, was dismissed. The court found the appointment of a subordinate authority as an inquiry officer and the process followed to be fair and in line with regulations. The show cause notice provided the petitioner with an opportunity to present their defense and request a personal hearing, meeting the standards of due process. Case-Laws Customs Mon, 03 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333243