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2012 (9) TMI 144 - HC - CustomsSCN - Held that:- Notice was issued alleging non-payment of customs duties - But under what circumstances this customs duty is payable have not been disclosed - subject says “non-realization of customs duty”. The body of the show cause notice does not disclose how there is non-realization of customs duty or short payment of it - it is completely devoid of any grounds or reasons or particulars in support of its claim for short paid customs duty against the appellant/writ petitioner - show cause notice set aside
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