https://www.taxtmi.com/caselaws?id=41491 The court ruled in favor of the petitioner in a case concerning the jurisdiction of the Assistant Collector of Customs to issue a show cause notice under Section 28 of the Customs Act. The court found that the notice lacked specific reasons for alleging duty short levy and failed to establish a prima facie case of duty evasion. Additionally, the court emphasized the importance of procedural fairness and the need for Customs authorities to provide concrete grounds for challenging duty payments made in compliance with applicable regulations. As a result, the court deemed the show cause notice invalid and absolved the petitioner from the duty recovery demanded. en-us Tue, 20 Dec 1983 00:00:00 +0530 Thu, 03 Jun 2010 17:38:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41491 The court ruled in favor of the petitioner in a case concerning the jurisdiction of the Assistant Collector of Customs to issue a show cause notice under Section 28 of the Customs Act. The court found that the notice lacked specific reasons for alleging duty short levy and failed to establish a prima facie case of duty evasion. Additionally, the court emphasized the importance of procedural fairness and the need for Customs authorities to provide concrete grounds for challenging duty payments made in compliance with applicable regulations. As a result, the court deemed the show cause notice invalid and absolved the petitioner from the duty recovery demanded. Case-Laws Customs Tue, 20 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41491