https://www.taxtmi.com/highlights?id=85643 HC quashed show cause notice (SCN) issued by DGFT under FTDR Act regarding alleged misuse of Foreign Trade Policy benefits. Court found SCN merely restated previous allegations about Service From India Scheme (SFIS) compliance without new substantive claims, violating principles established in earlier Division Bench judgment. Applying res judicata, court determined SCN was an improper attempt to circumvent previous quashing of recovery notices. SCN deemed arbitrary and unreasonable for attempting to reopen settled matters. Petition disposed of in favor of petitioner, preventing DGFT from pursuing duplicate enforcement action. en-us Tue, 11 Feb 2025 07:18:36 +0530 Tue, 11 Feb 2025 07:18:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=85643 HC quashed show cause notice (SCN) issued by DGFT under FTDR Act regarding alleged misuse of Foreign Trade Policy benefits. Court found SCN merely restated previous allegations about Service From India Scheme (SFIS) compliance without new substantive claims, violating principles established in earlier Division Bench judgment. Applying res judicata, court determined SCN was an improper attempt to circumvent previous quashing of recovery notices. SCN deemed arbitrary and unreasonable for attempting to reopen settled matters. Petition disposed of in favor of petitioner, preventing DGFT from pursuing duplicate enforcement action. Highlights Customs Tue, 11 Feb 2025 07:18:36 +0530 https://www.taxtmi.com/highlights?id=85643