https://www.taxtmi.com/caselaws?id=338769 The High Court dismissed the writ petition challenging a show cause notice issued by the Deputy Commissioner of Customs under the Customs Act, 1962 for improper exportation of goods exceeding the value limit of Rs. 1.35 crores. The court upheld the legality of the notice, noting that the Commissioner of Customs' approval sufficed for issuance. Additionally, the court clarified that the notice fell within the limitation period as the seizure occurred post obtaining a certificate from Wildlife Authorities. The court emphasized the Customs Officers' adherence to legal procedures and dismissed the petition for lacking merit. en-us Wed, 11 Jan 2017 00:00:00 +0530 Mon, 13 Nov 2017 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338769 The High Court dismissed the writ petition challenging a show cause notice issued by the Deputy Commissioner of Customs under the Customs Act, 1962 for improper exportation of goods exceeding the value limit of Rs. 1.35 crores. The court upheld the legality of the notice, noting that the Commissioner of Customs' approval sufficed for issuance. Additionally, the court clarified that the notice fell within the limitation period as the seizure occurred post obtaining a certificate from Wildlife Authorities. The court emphasized the Customs Officers' adherence to legal procedures and dismissed the petition for lacking merit. Case-Laws Customs Wed, 11 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338769