https://www.taxtmi.com/caselaws?id=386399 The Court dismissed the writ petitions challenging show cause notices under Section 28(4) of the Customs Act, 1962 regarding the origin of imported Tin Ingots under the ASEAN India Free Trade Agreement. The Court held that the show cause notices were issued by a competent authority, rejecting the jurisdictional challenge raised by the petitioners. It was emphasized that jurisdictional issues should be raised before the Adjudicating Authority, and the petitioners were not entitled to challenge the notices through writ petitions. The petitioners were granted liberty to raise objections before the issuing authority within four weeks, with no costs awarded. en-us Mon, 16 Sep 2019 00:00:00 +0530 Wed, 04 Nov 2020 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386399 The Court dismissed the writ petitions challenging show cause notices under Section 28(4) of the Customs Act, 1962 regarding the origin of imported Tin Ingots under the ASEAN India Free Trade Agreement. The Court held that the show cause notices were issued by a competent authority, rejecting the jurisdictional challenge raised by the petitioners. It was emphasized that jurisdictional issues should be raised before the Adjudicating Authority, and the petitioners were not entitled to challenge the notices through writ petitions. The petitioners were granted liberty to raise objections before the issuing authority within four weeks, with no costs awarded. Case-Laws Customs Mon, 16 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386399