https://www.taxtmi.com/caselaws?id=234523 Clearance of imported goods under Section 47 of the Customs Act, 1962 does not bar customs authorities from continuing adjudication where the department alleges fraud, suppression or wrongful availment of exemption on the basis of false origin documents. The show cause notice procedure under Section 124(a) was treated as sufficient to support confiscation or penalty proceedings, and the pending investigation with foreign authorities did not create any legal prohibition against the statutory process. The writ court therefore declined to interdict adjudication and left the importer to explain its case in the notice proceedings. en-us Mon, 10 Jun 2013 00:00:00 +0530 Mon, 09 Jun 2025 12:13:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234523 Clearance of imported goods under Section 47 of the Customs Act, 1962 does not bar customs authorities from continuing adjudication where the department alleges fraud, suppression or wrongful availment of exemption on the basis of false origin documents. The show cause notice procedure under Section 124(a) was treated as sufficient to support confiscation or penalty proceedings, and the pending investigation with foreign authorities did not create any legal prohibition against the statutory process. The writ court therefore declined to interdict adjudication and left the importer to explain its case in the notice proceedings. Case-Laws Customs Mon, 10 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234523