https://www.taxtmi.com/caselaws?id=327523 In writ proceedings under Article 226 challenging a notice or show-cause action, High Courts should exercise strong circumspection before deciding disputed facts or the applicability of statutory regimes. The Supreme Court noted that the High Court had entered factual findings on the nature of the imported goods and the reach of the Plant Quarantine Order and related statutes, which was not appropriate at that interlocutory stage. As the goods had already been released and there was no fresh import, the Court left the substantive question of statutory applicability open and did not decide it. en-us Tue, 03 May 2016 00:00:00 +0530 Thu, 20 Oct 2016 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327523 In writ proceedings under Article 226 challenging a notice or show-cause action, High Courts should exercise strong circumspection before deciding disputed facts or the applicability of statutory regimes. The Supreme Court noted that the High Court had entered factual findings on the nature of the imported goods and the reach of the Plant Quarantine Order and related statutes, which was not appropriate at that interlocutory stage. As the goods had already been released and there was no fresh import, the Court left the substantive question of statutory applicability open and did not decide it. Case-Laws Customs Tue, 03 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327523