https://www.taxtmi.com/caselaws?id=48004 The Supreme Court set aside the High Court's order and allowed the Department to proceed with summons issuance without interference, emphasizing non-interference unless exceptional circumstances exist. The Court ruled that the Department must issue show cause notices before proceeding against the exporter, clarifying that the investigation could continue after issuing such notices. The Tribunal's judgment in favor of the assessee on ten consignments was noted, but the Department was permitted to continue the investigation with the requirement of issuing show cause notices before taking further steps. The appeals were disposed of accordingly. en-us Thu, 01 Mar 2007 00:00:00 +0530 Thu, 26 Nov 2015 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48004 The Supreme Court set aside the High Court's order and allowed the Department to proceed with summons issuance without interference, emphasizing non-interference unless exceptional circumstances exist. The Court ruled that the Department must issue show cause notices before proceeding against the exporter, clarifying that the investigation could continue after issuing such notices. The Tribunal's judgment in favor of the assessee on ten consignments was noted, but the Department was permitted to continue the investigation with the requirement of issuing show cause notices before taking further steps. The appeals were disposed of accordingly. Case-Laws Customs Thu, 01 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48004