Address Discrepancy and Lack of Providing Hearing Opportunity Invalidates Customs Order: Madras HC directs to issue SCN to Correct Address [Read Order]

By Navasree A.M - On April 9, 2024 2:37 pm - 2 mins read
Address Discrepancy - Providing - Hearing Opportunity - Customs Order - Madras HC - SCN - TAXSCAN

The Madras High Court, recognizing the discrepancy in addresses and the absence of a fair hearing opportunity, has invalidated the customs order. Consequently, the court has directed the authorities to issue a corrected Show Cause Notice (SCN) reflecting the petitioner’s accurate address. The petitioner had imported the goods under Customs Tariff Heading 40169590, claiming exemption…

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