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    <title>2019 (7) TMI 1431 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Writ jurisdiction was declined because the customs show cause notice had already been adjudicated and the petitioners had filed a statutory appeal before CESTAT. Parallel writ and appellate proceedings were not permitted; the petitioners were relegated to pursue the pending appeal. The challenge to the validity of section 28(11) of the Customs Act and the Article 14 plea were not examined on merits, with those contentions left open for consideration in the appellate proceedings.</description>
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      <description>Writ jurisdiction was declined because the customs show cause notice had already been adjudicated and the petitioners had filed a statutory appeal before CESTAT. Parallel writ and appellate proceedings were not permitted; the petitioners were relegated to pursue the pending appeal. The challenge to the validity of section 28(11) of the Customs Act and the Article 14 plea were not examined on merits, with those contentions left open for consideration in the appellate proceedings.</description>
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