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2017 (11) TMI 1121 - HC - CustomsJurisdiction - Whether the Appellate Tribunal could travel beyond the scope of the allegations levelled in the show cause notice and decide the appeal, rejecting the refund claim of the appellant, on the basis of issues/allegations not raised in the show cause notice? - refund claim - Held that: - The contention raised by the appellant is based on the show cause notice dated 20th May, 2002 and even the first authority and second authority have considered the bill of entry and the attachment which was liable for the Jacquard - the show cause notice which was issued for refund is required to be set aside. The appellant is entitled for the refund. Appeal allowed - decided in favor of appellant.
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