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2019 (1) TMI 10 - HC - CustomsService of SCN - though it is stated that the show cause notice was issued under Section 124 of the Customs Act, 1962, a file number has been given, but there was no averment or proof of service of such show cause notice on the assessee - Held that:- Tribunal had given sufficient opportunity to the Department including the Directorate of Revenue Intelligence to produce proof that the show cause notice was served on the assessee. The Tribunal, in paragraph 3 of the impugned order, recorded the submission of the authorized representative of the Department appeared before the Tribunal that no show cause notice has been issued to the respondent – assessee in the subject proceedings and this submission was made after due instructions were given and after making enquiries with the Department. We cannot exercise our power under Section 130 of the Customs Act, 1962 to re-appreciate the factual finding finally decided by the Tribunal, the last Authority, which can appreciate the factual matrix - appeal dismissed.
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