https://www.taxtmi.com/caselaws?id=45235 The court restrained authorities from demanding duty on imported goods without a show cause notice. It directed the issuance of a specific notice for required documents, allowing for production or reply. The investigation, potentially conducted by the local unit, was to proceed without pressuring petitioners for payment until completion. Failure to produce documents could result in adverse inferences. Delays were attributed to both parties, with the court emphasizing adherence to procedural requirements and fair treatment. en-us Tue, 27 Jul 1999 00:00:00 +0530 Fri, 09 Jul 2010 13:05:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45235 The court restrained authorities from demanding duty on imported goods without a show cause notice. It directed the issuance of a specific notice for required documents, allowing for production or reply. The investigation, potentially conducted by the local unit, was to proceed without pressuring petitioners for payment until completion. Failure to produce documents could result in adverse inferences. Delays were attributed to both parties, with the court emphasizing adherence to procedural requirements and fair treatment. Case-Laws Central Excise Tue, 27 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45235