https://www.taxtmi.com/caselaws?id=407716 A writ petition under Article 226 challenging suspension of the extended export obligation period under the EPCG framework was not entertained because a show-cause notice on alleged misuse of export documents and non-fulfilment of export obligation was still pending. The Court held that judicial interference at that stage would prematurely examine the merits of the notice, and that disputed jurisdictional facts and allegations of fraud should first be determined by the competent authority unless the notice is wholly without jurisdiction. The challenge to restoration of the extended period therefore failed. en-us Fri, 19 Feb 2021 00:00:00 +0530 Fri, 22 Oct 2021 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407716 A writ petition under Article 226 challenging suspension of the extended export obligation period under the EPCG framework was not entertained because a show-cause notice on alleged misuse of export documents and non-fulfilment of export obligation was still pending. The Court held that judicial interference at that stage would prematurely examine the merits of the notice, and that disputed jurisdictional facts and allegations of fraud should first be determined by the competent authority unless the notice is wholly without jurisdiction. The challenge to restoration of the extended period therefore failed. Case-Laws Customs Fri, 19 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407716