https://www.taxtmi.com/caselaws?id=218595 The court dismissed the writ petition challenging a notice of intimation of personal hearing in a customs case, emphasizing that the challenge was misconceived as it did not address the show-cause notice regarding goods' seizure. The court clarified that interference under Article 226 of the Constitution is not usual in show-cause notices unless jurisdictional issues are raised. It highlighted the distinction between the release of goods and adjudication processes, stating that challenging a notice of personal hearing without contesting the show-cause notice's merits is legally futile. The court concluded by dismissing the petition without costs, allowing the show-cause notice proceedings to continue. en-us Wed, 07 Nov 2012 00:00:00 +0530 Tue, 20 Nov 2012 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218595 The court dismissed the writ petition challenging a notice of intimation of personal hearing in a customs case, emphasizing that the challenge was misconceived as it did not address the show-cause notice regarding goods' seizure. The court clarified that interference under Article 226 of the Constitution is not usual in show-cause notices unless jurisdictional issues are raised. It highlighted the distinction between the release of goods and adjudication processes, stating that challenging a notice of personal hearing without contesting the show-cause notice's merits is legally futile. The court concluded by dismissing the petition without costs, allowing the show-cause notice proceedings to continue. Case-Laws Customs Wed, 07 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218595