The Adjudicating Authority shall comprehensively adjudicate the matter in respect of all the bills of entry and pass one comprehensive order.
In a recent case, the Delhi High Court has permitted the assessee to reply to the show cause notice (SCN) demanding Customs duty on various goods imported. The Petitioner-M/s. Westan Electrical Appliances under Article 226 of the Constitution of India, inter alia, seeking directions to the Respondents to consider the representation filed by the Petitioner…
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