Custom Settlement Order Set Aside Because Non-Cooperation Finding Lacked Clarity

Venkata Sai Ram Traders Vs Customs (Madras High Court) The writ petition challenged Order No. 34/2016-Cus dated 18.08.2016 passed by the Customs, Central Excise & Service Tax Settlement Commission. The dispute originated from a show cause notice dated 31.03.2014 issued by the Additional Director General, Directorate of Revenue Intelligence (DRI), Chennai. The notice demanded differential customs duty of ₹1,33,95,654 along with applicable interest. According to the notice, the goods imported by the petitioner did not match the declaration in the bill of entry. While the declaration descri...