https://www.taxtmi.com/caselaws?id=372426 A customs demand and penalty based on alleged breach of Notification No. 203/92-Cus and presumed input credit were found unsustainable because the show cause notice and adjudication order lacked foundational material linking the imports to any verified short payment of duty. The notice did not disclose bill of entry particulars, the source of information relied on, or proper scrutiny supporting non-compliance. The basis for invoking the extended period was also absent, and the demand was traced only to licence data rather than a verified short levy. The demand and penalty were set aside. en-us Thu, 20 Dec 2018 00:00:00 +0530 Sat, 06 Apr 2019 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372426 A customs demand and penalty based on alleged breach of Notification No. 203/92-Cus and presumed input credit were found unsustainable because the show cause notice and adjudication order lacked foundational material linking the imports to any verified short payment of duty. The notice did not disclose bill of entry particulars, the source of information relied on, or proper scrutiny supporting non-compliance. The basis for invoking the extended period was also absent, and the demand was traced only to licence data rather than a verified short levy. The demand and penalty were set aside. Case-Laws Customs Thu, 20 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372426