Order Quashed as SCN Sent to Old Address; Exporter Allowed to Submit BRCs in Fresh Proceedings

Spac Starch Products (India) Private Ltd. Vs Assistant Commissioner of Customs (Madras High Court) Madras High Court has set aside an order-in-original issued by the Assistant Commissioner of Customs against Spac Starch Products (India) Private Ltd., citing a violation of natural justice principles. The ruling, delivered on June 25, 2025, mandates a fresh consideration of the matter after affording the petitioner a fair hearing. Spac Starch, a company identifying itself as a leading tapioca exporter, challenged the Customs Department’s order dated November 30, 2023, on the grounds that i...