https://www.taxtmi.com/caselaws?id=285023 The Delhi HC allowed review after finding that the earlier order had proceeded on an assumption that the show cause notice had not been challenged, when the writ record showed otherwise. That error justified correction in review. The Court also noted that identical relief had already been granted to a similarly placed party and that the Customs authorities did not oppose the prayer, so parity required the same treatment. As the notice was issued in connection with notifications already held inapplicable to the imports, it could not survive. The show cause notice dated 8 September 2017 was quashed and set aside. en-us Sun, 11 Dec 2016 00:00:00 +0530 Sun, 22 Dec 2019 07:26:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285023 The Delhi HC allowed review after finding that the earlier order had proceeded on an assumption that the show cause notice had not been challenged, when the writ record showed otherwise. That error justified correction in review. The Court also noted that identical relief had already been granted to a similarly placed party and that the Customs authorities did not oppose the prayer, so parity required the same treatment. As the notice was issued in connection with notifications already held inapplicable to the imports, it could not survive. The show cause notice dated 8 September 2017 was quashed and set aside. Case-Laws Customs Sun, 11 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285023