https://www.taxtmi.com/caselaws?id=771655 The SC/Tribunal invalidated a customs Show Cause Notice (SCN) due to jurisdictional defects. The Deputy Commissioner issued an SCN for Rs.1.49 crore without authority to adjudicate, violating Sections 28(1)(a) and 28(9) of the Customs Act. The Tribunal held that the SCN issuing officer must be the same as the adjudicating authority. Consequently, the entire adjudication order was set aside, regardless of procedural fairness in subsequent proceedings. en-us Tue, 25 Mar 2025 00:00:00 +0530 Thu, 29 May 2025 08:41:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771655 The SC/Tribunal invalidated a customs Show Cause Notice (SCN) due to jurisdictional defects. The Deputy Commissioner issued an SCN for Rs.1.49 crore without authority to adjudicate, violating Sections 28(1)(a) and 28(9) of the Customs Act. The Tribunal held that the SCN issuing officer must be the same as the adjudicating authority. Consequently, the entire adjudication order was set aside, regardless of procedural fairness in subsequent proceedings. Case-Laws Customs Tue, 25 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771655