Tribunal Rules Re-Issued Show Cause Notices in Fraud Case Legally Unsustainable; Appeals Allowed in Both Categories.

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....Fraudulent exports - Seeking to recover the drawback as well as seeking to impose penalties on all the noticees thereon - after about two years supplementary Show Cause Notices issued - The Tribunal observes that the re-issuance of Show Cause Notices in Category 1 Appeals, after the initial adjudication, lacks statutory backing. The Tribunal finds this action erroneous and legally unsustainable, ultimately leading to the allowance of these appeals. - Similarly, in Category 2 Appeals, tribunal concludes that the issuance of Show Cause Notices to the Appellants based on unrelated cases lacks legal merit, leading to the allowance of these appeals as well.....