Customs Demand Set Aside for Violation of Natural Justice Due to Non-Issuance of Notice

Commissioner of Customs Vs Larsen & Toubro Ltd. (CESTAT Chennai) The Revenue filed Customs Appeal No. 40943 of 2016 challenging Order-in-Appeal No. 705/2015 dated 30.10.2015 passed by the Commissioner of Customs (Appeals-1). The appeal was filed pursuant to Authorisation Cum Review Order dated 09.05.2016. The Revenue contended that the Appellate Authority failed to appreciate that a show cause notice had already been issued within the stipulated time. It was argued that the Commissioner (Appeals) had set aside the Order-in-Original merely on the ground of non-issuance of show cause notice,...