https://www.taxtmi.com/caselaws?id=443679 The Court addressed the jurisdictional challenge raised by foreign exporters against show cause notices issued under the Customs Act, arguing the Act's lack of extraterritorial application. The Court directed the authority to assess the validity of the notices based on jurisdictional grounds, referencing a previous case where similar notices were dropped. The Court granted interim relief to the petitioners by staying the impugned notices and required the Deputy Commissioner of Customs to justify the action through an affidavit, pending final resolution of the petitions. en-us Mon, 25 Sep 2023 00:00:00 +0530 Tue, 06 Feb 2024 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443679 The Court addressed the jurisdictional challenge raised by foreign exporters against show cause notices issued under the Customs Act, arguing the Act's lack of extraterritorial application. The Court directed the authority to assess the validity of the notices based on jurisdictional grounds, referencing a previous case where similar notices were dropped. The Court granted interim relief to the petitioners by staying the impugned notices and required the Deputy Commissioner of Customs to justify the action through an affidavit, pending final resolution of the petitions. Case-Laws Customs Mon, 25 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443679