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2013 (3) TMI 6 - HC - CustomsExport obligation - advanced licence - order beyond the scope of show cause notice - held that:- in the show-cause notice, there was no proposal that the authority would also proceed to pass an order for recovery of customs duty with interest. Under the circumstances, we are of the opinion that the final orders that the Joint DGFT passed, travelled beyond the proposals of the show-cause notice insofar as the orders pertain to recovery of customs duty and interest. To such extent, the orders are vulnerable and are, therefore, hereby quashed. - Decided in favor of assessee.
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