Petitioner's challenge dismissed due to doctrine of merger; failed to contest show cause notice and Order-in-Original timely.

Petitioner's challenge dismissed due to doctrine of merger; failed to contest show cause notice and Order-in-Original timely. https://www.taxtmi.com/highlights?id=32091 The doctrine of merger has come into play and the show cause notice is not available any more for the petitioner to challenge - It is not the case of the petitioner that they challenged either the impugned show cause notice or the Order-in-Original at the relevant point of time on the ground that the show cause notice was issued by a person not assigned the role of a proper officer. - HC en-us Wed, 16 Nov 2016 13:13:40 +0530 Wed, 16 Nov 2016 13:13:40 +0530 TaxTMI RSS Generator Petitioner's challenge dismissed due to doctrine of merger; failed to contest show cause notice and Order-in-Original timely. https://www.taxtmi.com/highlights?id=32091 The doctrine of merger has come into play and the show cause notice is not available any more for the petitioner to challenge - It is not the case of the petitioner that they challenged either the impugned show cause notice or the Order-in-Original at the relevant point of time on the ground that the show cause notice was issued by a person not assigned the role of a proper officer. - HC Highlights Customs Wed, 16 Nov 2016 13:13:40 +0530 https://www.taxtmi.com/highlights?id=32091