Cross-Examination Requests should not be Allowed without Substantive Reply on Merits to SCN: Madras HC to Customs Dept [Read Order]

The Madras HC emphasized that cross-examination requests should not be allowed without a substantive reply on the merits to SCN
By Kavi Priya - On November 16, 2024 2:14 pm - 3 mins read
Cross-Examination Requests - Allowed - Substantive Reply - Merits - SCN-Madras HC - Customs Dept - taxscan

In a recent ruling, the Madras High Court observed that cross-examination requests should not be entertained unless there is a substantive reply on the merits to the Show Cause Notice (SCN). The petitioner, Nalin Gupta received a Show Cause Notice (SCN) under Section 28(4) of the Customs Act, 1962 from the Commissioner of Customs. The…

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