https://www.taxtmi.com/highlights?id=75402 Fraudulent exports - Seeking to recover the drawback as well as seeking to impose penalties on all the noticees thereon - after about two years supplementary Show Cause Notices issued - The Tribunal observes that the re-issuance of Show Cause Notices in Category 1 Appeals, after the initial adjudication, lacks statutory backing. The Tribunal finds this action erroneous and legally unsustainable, ultimately leading to the allowance of these appeals. - Similarly, in Category 2 Appeals, tribunal concludes that the issuance of Show Cause Notices to the Appellants based on unrelated cases lacks legal merit, leading to the allowance of these appeals as well. en-us Tue, 05 Mar 2024 13:37:22 +0530 Tue, 05 Mar 2024 13:37:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75402 Fraudulent exports - Seeking to recover the drawback as well as seeking to impose penalties on all the noticees thereon - after about two years supplementary Show Cause Notices issued - The Tribunal observes that the re-issuance of Show Cause Notices in Category 1 Appeals, after the initial adjudication, lacks statutory backing. The Tribunal finds this action erroneous and legally unsustainable, ultimately leading to the allowance of these appeals. - Similarly, in Category 2 Appeals, tribunal concludes that the issuance of Show Cause Notices to the Appellants based on unrelated cases lacks legal merit, leading to the allowance of these appeals as well. Highlights Customs Tue, 05 Mar 2024 13:37:22 +0530 https://www.taxtmi.com/highlights?id=75402