2024 (9) TMI 631

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....<br>CIVIL APPEAL NOS. 2821- 2824/2021 - -<br>Customs<br>HON&#39;BLE MRS. JUSTICE B.V. NAGARATHNA And HON&#39;BLE MR. JUSTICE NONGMEIKAPAM KOTISWAR SINGH For the Appellant : Mr. N.Venkatraman, A.S.G....

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....at the basis for issuance of the Show Cause Notices was suppression on the part of the respondent-importer which fact has not been established by the appellant herein. In the circumstances, the Sho....