https://www.taxtmi.com/caselaws?id=450730 Calcutta HC held that a supplementary show cause notice dated 18.05.2017, issued before the 2018 amendment to Section 124 of the Customs Act, was valid as an independent notice. The court ruled that despite being labeled "supplementary," it constituted a separate show cause notice based on new facts emerging after investigation of the original 26.08.2016 notice. The HC set aside the tribunal's order and restored the adjudicating authority's decision, finding the supplementary notice legally sustainable even without the 2018 statutory amendment that formally recognized supplementary notices. en-us Mon, 11 Mar 2024 00:00:00 +0530 Wed, 24 Jun 2026 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450730 Calcutta HC held that a supplementary show cause notice dated 18.05.2017, issued before the 2018 amendment to Section 124 of the Customs Act, was valid as an independent notice. The court ruled that despite being labeled "supplementary," it constituted a separate show cause notice based on new facts emerging after investigation of the original 26.08.2016 notice. The HC set aside the tribunal's order and restored the adjudicating authority's decision, finding the supplementary notice legally sustainable even without the 2018 statutory amendment that formally recognized supplementary notices. Case-Laws Customs Mon, 11 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450730