https://www.taxtmi.com/highlights?id=54455 Jurisdiction - willful misstatement - not a bonafide error - show cause notice ought to have been issued by an authority not below the rank of Additional / Joint Commissioner of Customs as per clause (ii) as the amount of drawback was way beyond ₹ 5.00 lakhs - SCN quashed - Fresh SCN may be issued in accordance with law - HC en-us Mon, 24 Aug 2020 12:03:11 +0530 Mon, 24 Aug 2020 12:03:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54455 Jurisdiction - willful misstatement - not a bonafide error - show cause notice ought to have been issued by an authority not below the rank of Additional / Joint Commissioner of Customs as per clause (ii) as the amount of drawback was way beyond ₹ 5.00 lakhs - SCN quashed - Fresh SCN may be issued in accordance with law - HC Highlights Customs Mon, 24 Aug 2020 12:03:11 +0530 https://www.taxtmi.com/highlights?id=54455