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    <title>2019 (7) TMI 1360 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The High Court dismissed the writ petition challenging a show cause notice for evasion of custom duty and the jurisdiction of designated officers for investigation. The Court found the petition infructuous as the demand in the notice had been confirmed by the adjudicating Authority, allowing the petitioner to appeal the decision. The Court upheld the authority of the Central Board of Excise and Customs under Section 4 of the Customs Act, 1962, regarding investigations by designated officers across India.</description>
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      <description>The High Court dismissed the writ petition challenging a show cause notice for evasion of custom duty and the jurisdiction of designated officers for investigation. The Court found the petition infructuous as the demand in the notice had been confirmed by the adjudicating Authority, allowing the petitioner to appeal the decision. The Court upheld the authority of the Central Board of Excise and Customs under Section 4 of the Customs Act, 1962, regarding investigations by designated officers across India.</description>
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