https://www.taxtmi.com/caselaws?id=126174 A writ court should not interfere at the show cause notice stage unless there is a clear and patent absence of jurisdiction. Here, the customs notice alleged misuse of a duty exemption and breach of import conditions under the customs notification, which disclosed a prima facie customs issue for the issuing authority to examine first. The petitioners' reliance on the aviation permit regime did not establish an absolute want of customs jurisdiction, particularly as they had already replied to the notice and had earlier withdrawn a related writ petition. The challenge to the notice was therefore rejected and extraordinary jurisdiction was declined. en-us Thu, 23 Apr 2009 00:00:00 +0530 Mon, 10 Nov 2014 19:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126174 A writ court should not interfere at the show cause notice stage unless there is a clear and patent absence of jurisdiction. Here, the customs notice alleged misuse of a duty exemption and breach of import conditions under the customs notification, which disclosed a prima facie customs issue for the issuing authority to examine first. The petitioners' reliance on the aviation permit regime did not establish an absolute want of customs jurisdiction, particularly as they had already replied to the notice and had earlier withdrawn a related writ petition. The challenge to the notice was therefore rejected and extraordinary jurisdiction was declined. Case-Laws Indian Laws Thu, 23 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126174