https://www.taxtmi.com/caselaws?id=783368 HC, exercising writ jurisdiction, held that the show cause notice (SCN) under the Customs Act, 1962 had been duly served on the petitioner-assessee. On appraisal of the record, HC found the objection of non-service of SCN to be factually untenable, terming it a false and belated afterthought raised only to defeat adjudication. Having concluded that service was validly effected and that no breach of natural justice or procedural infirmity was established, HC declined to interfere with the ongoing proceedings. Consequently, the writ petitions challenging the SCN and related action were held to be without merit and were disposed of, leaving the adjudicatory process under the Customs Act to continue in accordance with law. en-us Thu, 11 Dec 2025 00:00:00 +0530 Mon, 15 Dec 2025 08:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783368 HC, exercising writ jurisdiction, held that the show cause notice (SCN) under the Customs Act, 1962 had been duly served on the petitioner-assessee. On appraisal of the record, HC found the objection of non-service of SCN to be factually untenable, terming it a false and belated afterthought raised only to defeat adjudication. Having concluded that service was validly effected and that no breach of natural justice or procedural infirmity was established, HC declined to interfere with the ongoing proceedings. Consequently, the writ petitions challenging the SCN and related action were held to be without merit and were disposed of, leaving the adjudicatory process under the Customs Act to continue in accordance with law. Case-Laws Customs Thu, 11 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783368