Show Cause Notice Validity Unchallenged After Duty & Penalty Paid, No Reassessment of SIIB Authority Needed.

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....Jurisdiction to issue Show Cause notice - Illegal removal of goods from CFS - Pilfered goods - When the entire duty and penalty has been paid up by the respondent, there are no grounds to re-examine as to whether the SIIB was the proper officer to issue SCN. - The direction to remand the matter is totally unnecessary and uncalled for. - AT....