https://www.taxtmi.com/article/detailed?id=17401 Separate show cause notices arising from a common customs investigation retain independent legal identity where they concern distinct subject matters and statutory consequences. Common assignment to one adjudicating authority and joint hearings are matters of administrative convenience and do not create a composite proceeding. An interim stay confined to one notice cannot be extended by implication to restrain adjudication under another notice. Challenges involving relied-upon material, hearing opportunity, limitation, extensions, or Call Book treatment may be examined through the statutory appellate process or before the competent forum. en-us Mon, 14 Sep 2026 08:32:57 +0530 Mon, 14 Sep 2026 08:32:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17401 Separate show cause notices arising from a common customs investigation retain independent legal identity where they concern distinct subject matters and statutory consequences. Common assignment to one adjudicating authority and joint hearings are matters of administrative convenience and do not create a composite proceeding. An interim stay confined to one notice cannot be extended by implication to restrain adjudication under another notice. Challenges involving relied-upon material, hearing opportunity, limitation, extensions, or Call Book treatment may be examined through the statutory appellate process or before the competent forum. Articles Customs - Import - Export - SEZ Mon, 14 Sep 2026 08:32:57 +0530 https://www.taxtmi.com/article/detailed?id=17401