https://www.taxtmi.com/caselaws?id=364962 The Supreme Court addressed the validity of show cause notices issued by Proper Officers to exporters under the Customs Act, 1962. An amendment validated such notices, but conflicting interpretations caused uncertainty. The Court highlighted disputes between the Revenue and Delhi High Court regarding the retrospective effect of the amendment. Refunds of duty amounts were allowed with adequate security. Pending show cause notices were left for adjudication, stressing the need for timely resolution. A transfer petition challenging notifications and circulars was dismissed for not aligning with ongoing cases, emphasizing the petition's scope mismatch. en-us Thu, 02 Aug 2018 00:00:00 +0530 Mon, 05 Nov 2018 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364962 The Supreme Court addressed the validity of show cause notices issued by Proper Officers to exporters under the Customs Act, 1962. An amendment validated such notices, but conflicting interpretations caused uncertainty. The Court highlighted disputes between the Revenue and Delhi High Court regarding the retrospective effect of the amendment. Refunds of duty amounts were allowed with adequate security. Pending show cause notices were left for adjudication, stressing the need for timely resolution. A transfer petition challenging notifications and circulars was dismissed for not aligning with ongoing cases, emphasizing the petition's scope mismatch. Case-Laws Customs Thu, 02 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364962