https://www.taxtmi.com/caselaws?id=311154 The HC disposed of the Tax Appeals in alignment with its earlier decision in a related case, where the show cause notices issued by the Directorate of Revenue Intelligence were deemed unauthorized. Consequently, the penalties imposed under sections 28AB and 114A of the Customs Act were set aside. The court refrained from expressing an opinion on the merits of the case, leaving the substantial questions of law open. This outcome mirrored the decision in the appeal involving M/s. Adani Exports Ltd., where similar issues of authority were addressed. en-us Wed, 14 Sep 2022 00:00:00 +0530 Mon, 11 Dec 2023 09:00:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311154 The HC disposed of the Tax Appeals in alignment with its earlier decision in a related case, where the show cause notices issued by the Directorate of Revenue Intelligence were deemed unauthorized. Consequently, the penalties imposed under sections 28AB and 114A of the Customs Act were set aside. The court refrained from expressing an opinion on the merits of the case, leaving the substantial questions of law open. This outcome mirrored the decision in the appeal involving M/s. Adani Exports Ltd., where similar issues of authority were addressed. Case-Laws Customs Wed, 14 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311154