https://www.taxtmi.com/caselaws?id=345638 The High Court upheld the validity of the Show Cause Notices (SCNs) issued under the Customs Act, rejecting the argument of pre-judgment and pre-determination of guilt. The Court emphasized that SCNs are part of the investigation process and do not conclusively determine guilt. The respondents were given the opportunity to respond to the SCNs, and the adjudicating authority was directed to consider their replies in accordance with the law. Writ petitions against SCNs were deemed premature unless issued without jurisdiction or wholly illegal. en-us Tue, 18 Apr 2017 00:00:00 +0530 Thu, 28 Dec 2017 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345638 The High Court upheld the validity of the Show Cause Notices (SCNs) issued under the Customs Act, rejecting the argument of pre-judgment and pre-determination of guilt. The Court emphasized that SCNs are part of the investigation process and do not conclusively determine guilt. The respondents were given the opportunity to respond to the SCNs, and the adjudicating authority was directed to consider their replies in accordance with the law. Writ petitions against SCNs were deemed premature unless issued without jurisdiction or wholly illegal. Case-Laws Customs Tue, 18 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345638