https://www.taxtmi.com/caselaws?id=41741 A show cause notice under the Customs Act is not invalid merely because it is inartfully drafted if it communicates the substance of the proposed confiscation and penalty and enables the noticee to meet the case. Here, the notice referred to the goods being treated as prime quality stainless steel sheets, rejected the declared value, adopted a higher assessable value, and alleged unauthorised import for want of licence coverage under Sections 111(d) and 111(m). It was therefore sufficient to require a reply in departmental proceedings and was not liable to be struck down as void or meaningless. en-us Thu, 03 Apr 1986 00:00:00 +0530 Sat, 05 Jun 2010 17:21:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41741 A show cause notice under the Customs Act is not invalid merely because it is inartfully drafted if it communicates the substance of the proposed confiscation and penalty and enables the noticee to meet the case. Here, the notice referred to the goods being treated as prime quality stainless steel sheets, rejected the declared value, adopted a higher assessable value, and alleged unauthorised import for want of licence coverage under Sections 111(d) and 111(m). It was therefore sufficient to require a reply in departmental proceedings and was not liable to be struck down as void or meaningless. Case-Laws Customs Thu, 03 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41741