https://www.taxtmi.com/caselaws?id=755111 Pre-show cause consultation is mandatory in duty-demand matters, but it does not extend to preventive or offence-related notices arising from DRI search and seizure proceedings. Notices framed on tentative findings and inviting objections were treated as prima facie, not final, so they were not struck down as issued with a closed mind. The limitation objection also failed at the writ stage because the notices invoked the extended period on allegations of suppression, wilful misstatement and collusion, and the relevant date issue was left for adjudication after the response. The writ challenge to the show cause notices was therefore declined. en-us Fri, 21 Jun 2024 00:00:00 +0530 Mon, 16 Jun 2025 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755111 Pre-show cause consultation is mandatory in duty-demand matters, but it does not extend to preventive or offence-related notices arising from DRI search and seizure proceedings. Notices framed on tentative findings and inviting objections were treated as prima facie, not final, so they were not struck down as issued with a closed mind. The limitation objection also failed at the writ stage because the notices invoked the extended period on allegations of suppression, wilful misstatement and collusion, and the relevant date issue was left for adjudication after the response. The writ challenge to the show cause notices was therefore declined. Case-Laws Customs Fri, 21 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755111