https://www.taxtmi.com/caselaws?id=761819 CESTAT New Delhi set aside the Commissioner of Customs' order denying duty drawback and imposing penalties under sections 114(iii) and 114AA of the Customs Act, 1962. The tribunal found the show cause notice fundamentally defective as it failed to specify charges regarding violations of Regulations 11(n) and 17(9) of the 2013 Regulations. The notice merely reproduced the Additional Commissioner's order without stating reasons for alleged violations. The Commissioner's findings were unsustainable as they lacked proper examination of the appellant's reply and specific allegations, making the order liable to be set aside. en-us Wed, 10 Jul 2024 00:00:00 +0530 Mon, 18 Nov 2024 08:55:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761819 CESTAT New Delhi set aside the Commissioner of Customs' order denying duty drawback and imposing penalties under sections 114(iii) and 114AA of the Customs Act, 1962. The tribunal found the show cause notice fundamentally defective as it failed to specify charges regarding violations of Regulations 11(n) and 17(9) of the 2013 Regulations. The notice merely reproduced the Additional Commissioner's order without stating reasons for alleged violations. The Commissioner's findings were unsustainable as they lacked proper examination of the appellant's reply and specific allegations, making the order liable to be set aside. Case-Laws Customs Wed, 10 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761819