Tribunal Overturns Order: Revenue's Contradictory Attempt Fails Without Specific Act Violations in Import Case.

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....Validity of second SCN - import of restricted item - The first order having being set aside by the Tribunal, on the ground that no specific contravention of the Act had been alleged or established against the appellant, it is difficult to see how the Revenue could sustain an entirely inconsistent order in respect of the second show cause notice.....