https://www.taxtmi.com/caselaws?id=334116 The High Court of Calcutta ruled in a case challenging a show-cause notice issued under the Customs Act, 1962. The Court found the notice invalid as it was deemed misconceived given the circumstances, despite a mis-declaration by the petitioner. The show-cause notice was set aside, and subsequent orders based on it were declared invalid. The judgment emphasized the necessity of proper assessment procedures and legal justifications for such notices under the Customs Act. en-us Wed, 18 May 2016 00:00:00 +0530 Wed, 04 Jan 2017 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334116 The High Court of Calcutta ruled in a case challenging a show-cause notice issued under the Customs Act, 1962. The Court found the notice invalid as it was deemed misconceived given the circumstances, despite a mis-declaration by the petitioner. The show-cause notice was set aside, and subsequent orders based on it were declared invalid. The judgment emphasized the necessity of proper assessment procedures and legal justifications for such notices under the Customs Act. Case-Laws Customs Wed, 18 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334116