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    <title>2019 (6) TMI 974 - CALCUTTA HIGH COURT</title>
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    <description>The court found the impugned order without jurisdiction as it proposed invoking Section 18 of the Customs Act, 1962 before provisional assessment. Citing relevant cases, the court noted the authorities&#039; unacceptable reclassification of the product and the availability of statutory appeal remedies. However, the court found the impugned order-in-original to be without jurisdiction, leading to the quashing of the show cause notice and order-in-original. The writ petition challenging the lack of jurisdiction in the impugned order was upheld, resulting in the quashing of the show cause notice and order-in-original, with the case being disposed of.</description>
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      <description>The court found the impugned order without jurisdiction as it proposed invoking Section 18 of the Customs Act, 1962 before provisional assessment. Citing relevant cases, the court noted the authorities&#039; unacceptable reclassification of the product and the availability of statutory appeal remedies. However, the court found the impugned order-in-original to be without jurisdiction, leading to the quashing of the show cause notice and order-in-original. The writ petition challenging the lack of jurisdiction in the impugned order was upheld, resulting in the quashing of the show cause notice and order-in-original, with the case being disposed of.</description>
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