https://www.taxtmi.com/caselaws?id=390212 The court dismissed the writ petition seeking a mandamus order for the provisional release of imported goods due to mis-declaration of value and classification. The court held that the petition was premature as the investigative authority had not issued a show cause notice and emphasized the need for completion of the investigation before court intervention. The judgment highlighted the jurisdiction of the authority to issue show cause notices and make decisions on goods release based on applicable laws, regulations, and policies. The decision underscores the importance of following legal procedures in cases involving customs violations and importation issues. en-us Mon, 16 Dec 2019 00:00:00 +0530 Thu, 26 Dec 2019 06:46:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390212 The court dismissed the writ petition seeking a mandamus order for the provisional release of imported goods due to mis-declaration of value and classification. The court held that the petition was premature as the investigative authority had not issued a show cause notice and emphasized the need for completion of the investigation before court intervention. The judgment highlighted the jurisdiction of the authority to issue show cause notices and make decisions on goods release based on applicable laws, regulations, and policies. The decision underscores the importance of following legal procedures in cases involving customs violations and importation issues. Case-Laws Customs Mon, 16 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390212