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Customs - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

Validity of SCN - Non application of mind - At the stage of ...

Customs

September 28, 2014

Validity of SCN - Non application of mind - At the stage of show cause notice, the first respondent should only have an open mind. If his mind is closed with predetermined conclusions, the requirement of giving an opportunity to show cause becomes nugatory - HC

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