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2018 (2) TMI 415 - AT - CustomsDebonding order - suppression of facts - validity of SCN - Held that: - the SCN is bad and barred by limitation. There is no allegation of any cotumacious conduct, suppression or mis-statement on the part of the appellant. It is apparent that the SCN have been issued by way of change of opinion and accordingly, the said notice is bad and not maintainable - also, it is evident from the facts that on the record that the consent of authority, namely the Development Authority have not been obtained and as such the show cause notice is bad on this score also - appeal allowed - decided in favor of appellant.
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