https://www.taxtmi.com/caselaws?id=278512 The court held that the authority issuing the show cause notice under Section 124 of the Customs Act does not need to be the same as the authority conducting adjudication proceedings under Section 122. The court emphasized that the functions of issuing a show cause notice and conducting adjudication are separate. Consequently, the petition was dismissed, ruling the show cause notice issued by the Assistant Collector of Customs as valid. en-us Tue, 03 Sep 1974 00:00:00 +0530 Sat, 09 Feb 2019 11:13:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278512 The court held that the authority issuing the show cause notice under Section 124 of the Customs Act does not need to be the same as the authority conducting adjudication proceedings under Section 122. The court emphasized that the functions of issuing a show cause notice and conducting adjudication are separate. Consequently, the petition was dismissed, ruling the show cause notice issued by the Assistant Collector of Customs as valid. Case-Laws Indian Laws Tue, 03 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278512