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2011 (9) TMI 783 - HC - CustomsThe assessee filed a bill of entry dated 21-8-2003 for clearance of 1,70,050 pieces of Melamine spoons classified under Chapter sub-heading 3924.90 with concessional rate of duty under Customs Notification No. 26/2000 - show cause notice is issued in terms of law and passed an order-in-original holding that the assessee is liable for payment of duty, interest and penalty - Apex Court in the case of Metal Forgings v. Union of India reported in (2002 -TMI - 46358 - SUPREME COURT OF INDIA), where it has been held that issue of show cause notice is a mandatory requirement for raising demands and that communications/orders suggestions or advises from the Department cannot be deemed to be a show cause notice, held that the letter issued by the Department cannot be treated as show cause notice and therefore the entire proceedings is vitiated - Decided in favor of the assessee
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