Customs Case: All Show Cause Notices Should Be Adjudicated by Commissioner to Ensure Fairness and Consistency. https://www.taxtmi.com/highlights?id=54514 Principles of Natural Justice - Mutuality of interest - while remanding back the matter, it is observed that: the initial SCN was adjudicated by the Commissioner and the subsequent SCNs were adjudicated by lower authorities. In the interest of Justice, we hold that all the SCNs be adjudicated now by Commissioner who is competent to adjudicate the case involving highest duty. - AT en-us Fri, 28 Aug 2020 15:36:43 +0530 Fri, 28 Aug 2020 15:36:43 +0530 TaxTMI RSS Generator Customs Case: All Show Cause Notices Should Be Adjudicated by Commissioner to Ensure Fairness and Consistency. https://www.taxtmi.com/highlights?id=54514 Principles of Natural Justice - Mutuality of interest - while remanding back the matter, it is observed that: the initial SCN was adjudicated by the Commissioner and the subsequent SCNs were adjudicated by lower authorities. In the interest of Justice, we hold that all the SCNs be adjudicated now by Commissioner who is competent to adjudicate the case involving highest duty. - AT Highlights Customs Fri, 28 Aug 2020 15:36:43 +0530 https://www.taxtmi.com/highlights?id=54514