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2018 (12) TMI 1197 - HC - CustomsValidity of second SCN - import of restricted item - OWC Drilling Chemical Additive - imposition of penalty - Held that:- The authorities were not justified in proceeding against the appellant under the Regulations in respect of the very same transactions which were the subject matter of the first show cause notice, and in respect of which the penalty levied upon him had already been set aside. The first order having being set aside by the Tribunal, on the ground that no specific contravention of the Act had been alleged or established against the appellant, it is difficult to see how the Revenue could sustain an entirely inconsistent order in respect of the second show cause notice. Appeal allowed - decided in favor of appellant.
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