https://www.taxtmi.com/caselaws?id=42270 A customs show cause notice was quashed where it was issued before the investigation had reached a concluded stage and rested on tentative assumptions rather than established primary facts. The High Court found the recorded grounds incomplete and unsupported by adequate material on alleged unauthorised import, under-invoicing, and misuse of import licences, and held that Section 124 had not been scrupulously followed. Because the notice was also despatched so late that the petitioner's opportunity to respond within the stipulated time was effectively impaired, the action was held to suffer from non-application of mind and procedural unfairness. en-us Thu, 25 Jun 1987 00:00:00 +0530 Thu, 10 Jun 2010 11:49:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42270 A customs show cause notice was quashed where it was issued before the investigation had reached a concluded stage and rested on tentative assumptions rather than established primary facts. The High Court found the recorded grounds incomplete and unsupported by adequate material on alleged unauthorised import, under-invoicing, and misuse of import licences, and held that Section 124 had not been scrupulously followed. Because the notice was also despatched so late that the petitioner's opportunity to respond within the stipulated time was effectively impaired, the action was held to suffer from non-application of mind and procedural unfairness. Case-Laws Customs Thu, 25 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42270