https://www.taxtmi.com/caselaws?id=284677 Writ challenges to customs show-cause-cum-demand notices were declined at the threshold because disputes over preferential duty benefit, certificate of origin, treaty-based interpretation, and the effect of departmental communications were treated as matters for adjudication under the Customs Act, 1962. Allegations that the origin certificate had been obtained by fraud were also considered fit for determination by the adjudicating authority, not in writ proceedings. The court found no basis to assume lack of fair hearing or that the notice process was an empty formality, so the notices were not quashed at the outset. en-us Tue, 09 Jul 2019 00:00:00 +0530 Tue, 03 Dec 2019 11:27:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284677 Writ challenges to customs show-cause-cum-demand notices were declined at the threshold because disputes over preferential duty benefit, certificate of origin, treaty-based interpretation, and the effect of departmental communications were treated as matters for adjudication under the Customs Act, 1962. Allegations that the origin certificate had been obtained by fraud were also considered fit for determination by the adjudicating authority, not in writ proceedings. The court found no basis to assume lack of fair hearing or that the notice process was an empty formality, so the notices were not quashed at the outset. Case-Laws Customs Tue, 09 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284677