https://www.taxtmi.com/caselaws?id=376601 The Tribunal set aside the order denying exemption of additional duties based on alleged misdeclaration of software and undervaluation. The issue of competence of the Directorate of Revenue Intelligence to issue the show cause notice was raised, leading to delays pending resolution by the Supreme Court. Jurisdictional conflicts among High Courts on the power to issue notices were noted, with the Tribunal opting to await clarity before adjudication. Emphasizing finality in litigation, the Tribunal remanded the matter for fresh adjudication post-jurisdictional resolution to ensure fairness in duty recovery proceedings. en-us Fri, 25 Jan 2019 00:00:00 +0530 Wed, 13 Mar 2019 08:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376601 The Tribunal set aside the order denying exemption of additional duties based on alleged misdeclaration of software and undervaluation. The issue of competence of the Directorate of Revenue Intelligence to issue the show cause notice was raised, leading to delays pending resolution by the Supreme Court. Jurisdictional conflicts among High Courts on the power to issue notices were noted, with the Tribunal opting to await clarity before adjudication. Emphasizing finality in litigation, the Tribunal remanded the matter for fresh adjudication post-jurisdictional resolution to ensure fairness in duty recovery proceedings. Case-Laws Customs Fri, 25 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376601