https://www.taxtmi.com/caselaws?id=205093 The court dismissed the petition seeking to quash a notice under Section 28BA of the Customs Act, 1962, as premature due to a pending Show Cause Notice against the petitioner for alleged duty evasion and misdeclaration. The court upheld the invocation of Section 28BA to protect revenue interests given the substantial alleged evasion amount, emphasizing procedural fairness and the statutory authority's discretion. The decision highlights the importance of pending legal proceedings and safeguarding revenue interests, even in the face of allegations of mala fide intentions. en-us Fri, 08 Jan 2010 00:00:00 +0530 Sat, 20 Aug 2011 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205093 The court dismissed the petition seeking to quash a notice under Section 28BA of the Customs Act, 1962, as premature due to a pending Show Cause Notice against the petitioner for alleged duty evasion and misdeclaration. The court upheld the invocation of Section 28BA to protect revenue interests given the substantial alleged evasion amount, emphasizing procedural fairness and the statutory authority's discretion. The decision highlights the importance of pending legal proceedings and safeguarding revenue interests, even in the face of allegations of mala fide intentions. Case-Laws Customs Fri, 08 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205093