https://www.taxtmi.com/caselaws?id=396601 The High Court held that issuing a second show cause notice for the same demand when the initial notice was not pursued was impermissible. The Court found that the dismissal of the appeal by the Commissioner of Customs (Appeals) on grounds of maintainability was unjustified and directed a reconsideration on merits. It emphasized that if the appellate authority lacked jurisdiction, the appeal should be transferred to the appropriate authority for a decision on merits. en-us Tue, 07 Jul 2020 00:00:00 +0530 Tue, 24 Nov 2020 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396601 The High Court held that issuing a second show cause notice for the same demand when the initial notice was not pursued was impermissible. The Court found that the dismissal of the appeal by the Commissioner of Customs (Appeals) on grounds of maintainability was unjustified and directed a reconsideration on merits. It emphasized that if the appellate authority lacked jurisdiction, the appeal should be transferred to the appropriate authority for a decision on merits. Case-Laws Customs Tue, 07 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396601