Custom Notice Under Section 28(4) Post Section 28(1) Notice on Same Facts Is Invalid

Ismartu India Pvt. Ltd. Vs Union of India And Others (Delhi High Court)

Delhi High Court held the issuance of notice under section 28(4) of the Customs Act post issuance of notice under section 28(1) on similar factual matrix is bad in law. Thus, subsequent notice issued u/s. 28(4) is set aside.

Facts- The present petition impugns the Show Cause Notice dated 01 September 2023 issued u/s. 28(4) of the Customs Act, 1962 by Respondent No. 2 on the argument that the impugned SCN dated 01 September 2023 is a subsequent (second) SCN and since a prior SCN, dated 25

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