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2007 (3) TMI 265 - SC - CustomsShow cause notice - whether without issuing show cause notice is the Department entitled to proceed against the exporter? Held that:- Department is at liberty to collect the material in accordance with law but it cannot proceed against the exporter without issuance of the show cause notices. If they have collected the material in accordance with law and if they are today entitled to proceed in law by issuing show cause notices they may do so. - as regards ten consignments, the matter was fully adjudicated upon. It was carried in appeal. Ultimately, vide judgment delivered by the Tribunal in the case of the present assessee reported in [2006 (7) TMI 80 - CESTAT, KOLKATA], the Tribunal held that the confiscation effected by the Department in respect of ten consignments was erroneous. To that extent of the ten consignments the assessee has succeeded before the Tribunal. However, we once against make it clear that the said judgment of the Tribunal will not preclude the Department from proceeding with the investigation. However, no further steps can be taken without issuance of show cause notice - Decided against Revenue.
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