Show Cause Notice Cannot Be Deemed Offense Report Without Proof of Communication to Customs Commissioner Under Section 124

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....HC determined that while the show cause notice (SCN) dated 02.12.2014 issued by Additional Director General, DRI Chennai Zonal Unit qualified as an offense report, there was insufficient evidence to establish the respondent's knowledge or receipt of this notice. Unlike precedent in A.M.Ahamed case where SCN copies were explicitly marked to relevant authorities, no documentation proved the 02.12.2014 SCN was communicated to Commissioner of Customs, Tuticorin. The court found that mere existence of an offense report is inadequate; actual knowledge or receipt must be demonstrated to satisfy jurisdictional requirements. The limitation period of 90 days cannot be considered breached without establishing proper service or awareness of the initial SCN. Appeal allowed.....