https://www.taxtmi.com/caselaws?id=220257 The court dismissed the writ petition challenging the show cause notice issued by the Customs Department, ruling against the petitioner on jurisdictional grounds and dismissing claims of delay in notice issuance. The court clarified that the adjudication process, not the show cause notice, considers relevant materials and factual issues raised by the petitioner, such as ownership of goods and alleged suppression of documents. The petitioner was allowed to participate in the adjudication process under the Customs Act, with no costs awarded. en-us Thu, 29 Nov 2012 00:00:00 +0530 Wed, 16 Jan 2013 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220257 The court dismissed the writ petition challenging the show cause notice issued by the Customs Department, ruling against the petitioner on jurisdictional grounds and dismissing claims of delay in notice issuance. The court clarified that the adjudication process, not the show cause notice, considers relevant materials and factual issues raised by the petitioner, such as ownership of goods and alleged suppression of documents. The petitioner was allowed to participate in the adjudication process under the Customs Act, with no costs awarded. Case-Laws Customs Thu, 29 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220257