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    <title>2021 (7) TMI 1153 - MADRAS HIGH COURT</title>
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    <description>The Court dismissed the writ petitions challenging show cause notices under the Customs Act, emphasizing the need for the competent authority to adjudicate the case. It held that the notices were validly issued by the appointed officer in Goa, rejecting the jurisdictional argument. The petitioners were directed to respond to the notices, allowing the proceedings to continue without costs awarded. The judgment underscored the significance of jurisdiction and the Board&#039;s authority in appointing proper officers for such matters.</description>
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    <pubDate>Fri, 09 Jul 2021 00:00:00 +0530</pubDate>
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      <title>2021 (7) TMI 1153 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=410311</link>
      <description>The Court dismissed the writ petitions challenging show cause notices under the Customs Act, emphasizing the need for the competent authority to adjudicate the case. It held that the notices were validly issued by the appointed officer in Goa, rejecting the jurisdictional argument. The petitioners were directed to respond to the notices, allowing the proceedings to continue without costs awarded. The judgment underscored the significance of jurisdiction and the Board&#039;s authority in appointing proper officers for such matters.</description>
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      <pubDate>Fri, 09 Jul 2021 00:00:00 +0530</pubDate>
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