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2022 (4) TMI 1218 - HC - CustomsValidity/legality of SCN and Order-in-Original - it is alleged that the Show Cause Notice and Order-in-Original contain errors that are impossible to repair or rectify - waiver of demand along with interest and penalty - HELD THAT:- Since no details have been provided even in the show cause notice to direct respondent to appear and answer such show cause notice would be only adding to their agony. It would not be even possible to answer the show cause notice without any particulars mentioned therein. The Tribunal has not committed any perversity or applied incorrect principles to the given facts and when the facts and circumstances are properly analysed and correct test is applied to decide the issue at hand, then, the question as pressed do not raises any substantial question of law - appeal dismissed.
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