https://www.taxtmi.com/caselaws?id=72919 The court dismissed the appeal challenging show cause notices issued by the Assistant Collector of Customs, affirming the lower court's decision. It held that the Customs authorities had misinterpreted the notification and lacked jurisdiction to issue the notices based on this incorrect interpretation. The court clarified that the existence of bonds did not prevent the authorities from proceeding under the Customs Act. Allegations of excess shipment quantity were not adjudicated due to factual disputes. The court rejected reliance on the Exchange Control Manual, emphasizing compliance with the notification's conditions. en-us Thu, 27 Feb 1986 00:00:00 +0530 Wed, 25 May 2011 18:09:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72919 The court dismissed the appeal challenging show cause notices issued by the Assistant Collector of Customs, affirming the lower court's decision. It held that the Customs authorities had misinterpreted the notification and lacked jurisdiction to issue the notices based on this incorrect interpretation. The court clarified that the existence of bonds did not prevent the authorities from proceeding under the Customs Act. Allegations of excess shipment quantity were not adjudicated due to factual disputes. The court rejected reliance on the Exchange Control Manual, emphasizing compliance with the notification's conditions. Case-Laws Customs Thu, 27 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72919