Avoiding indiscriminate issue of show cause notices / less charge demands for over six months even when there is no misdeclaration or fraud etc.

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Full Text of the Document

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....issue of show cause notices / less charge demands for over six months even when there is no misdeclaration or fraud etc. It has been noticed that quite a lot of unnecessary litigation and avoidable work is created by indiscriminate issue of show cause notices/ less charge demands invoking the proviso to Section 11-A of CESA or to Section 28 of the Customs Atc, etc. even when there is no fraud or ....