Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Kerala HC sets aside SCN imposing Penalty u/s 117 of Customs Act without stating any Reason
Appeal Against OrderExcise, VAT & Custom
The Kerala High Court set aside a Show Cause Notice (SCN) imposing a penalty under Section 117 of the Customs Act, citing the absence of any stated reasons in the notice. Section 117 deals with penalties for contravention of customs regulations. The court emphasized that a valid SCN must clearly articulate the grounds for the proposed penalty, providing the recipient with a fair opportunity to respond.
