https://www.taxtmi.com/caselaws?id=204281 A writ court will ordinarily not quash a show cause notice at the threshold unless the issuing authority lacks jurisdiction or the notice amounts to a clear abuse of process. The Madras HC held that the jurisdictional challenge failed because the notification relied on by the petitioner did not supersede the earlier notification appointing Superintendents and Inspectors of Central Excise as Officers of Customs, so the notices were issued by a competent authority. The court also rejected allegations of bias or mala fides for want of sufficient material and left the petitioner to submit a reply before the authority. en-us Fri, 29 Apr 2011 00:00:00 +0530 Wed, 22 Jun 2011 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204281 A writ court will ordinarily not quash a show cause notice at the threshold unless the issuing authority lacks jurisdiction or the notice amounts to a clear abuse of process. The Madras HC held that the jurisdictional challenge failed because the notification relied on by the petitioner did not supersede the earlier notification appointing Superintendents and Inspectors of Central Excise as Officers of Customs, so the notices were issued by a competent authority. The court also rejected allegations of bias or mala fides for want of sufficient material and left the petitioner to submit a reply before the authority. Case-Laws Customs Fri, 29 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204281