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    <title>2017 (3) TMI 1909 - CALCUTTA HIGH COURT</title>
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    <description>The court dismissed the writ petition, upholding the validity of the impugned order. It found that the authorities had jurisdiction to issue the show-cause notice and correctly classified the goods post-manufacture. Emphasizing the importance of statutory limitations, the court noted the reasonableness of the impugned order&#039;s findings and the distinction between appellate and writ proceedings. The petitioner&#039;s arguments lacked merit, leading to the affirmation of the impugned order.</description>
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