https://www.taxtmi.com/caselaws?id=373570 The court upheld the impugned order based on show cause notices issued by the officer, retroactively validating their actions under Section 28(11) of the Customs Act, 1962. The legislative amendment conferring retrospective jurisdiction was deemed valid, emphasizing the binding effect of the provision. The petitioner's challenge was dismissed, granting them liberty to pursue an appeal while emphasizing the availability of alternative remedies. The writ petition was dismissed without costs, allowing the petitioner to explore the appeal process further. en-us Thu, 13 Dec 2018 00:00:00 +0530 Wed, 16 Jan 2019 09:55:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373570 The court upheld the impugned order based on show cause notices issued by the officer, retroactively validating their actions under Section 28(11) of the Customs Act, 1962. The legislative amendment conferring retrospective jurisdiction was deemed valid, emphasizing the binding effect of the provision. The petitioner's challenge was dismissed, granting them liberty to pursue an appeal while emphasizing the availability of alternative remedies. The writ petition was dismissed without costs, allowing the petitioner to explore the appeal process further. Case-Laws Customs Thu, 13 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373570