https://www.taxtmi.com/caselaws?id=202792 The Gujarat High Court considered a writ challenge to a show-cause notice issued by excise and customs authorities after inspection of imported goods at the factory premises. It noted that the department had jurisdiction to verify, under Circular No. 88/98-Cus. dated 02.12.1998, whether goods imported for a 100% EOU were actually received and used in the unit. As the dispute involved factual questions and the petitioners could raise their defence before the issuing authority, the writ petition was not maintainable at that stage and the notice was not quashed. en-us Mon, 09 Nov 2009 00:00:00 +0530 Mon, 18 Apr 2011 00:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202792 The Gujarat High Court considered a writ challenge to a show-cause notice issued by excise and customs authorities after inspection of imported goods at the factory premises. It noted that the department had jurisdiction to verify, under Circular No. 88/98-Cus. dated 02.12.1998, whether goods imported for a 100% EOU were actually received and used in the unit. As the dispute involved factual questions and the petitioners could raise their defence before the issuing authority, the writ petition was not maintainable at that stage and the notice was not quashed. Case-Laws Central Excise Mon, 09 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202792