https://www.taxtmi.com/caselaws?id=448139 Delhi HC dismissed a writ petition challenging DRI's show cause notice regarding diversion of duty-free imported gold under Advance Authorization Scheme. The court held that bank account attachments had automatically ceased after the statutory six-month period expired. While petitioner argued 53 kg gold bars were found in declared premises and shouldn't have been seized, the court declined to adjudicate factual disputes in writ proceedings. The court ruled that unless a show cause notice is ex facie without jurisdiction, writ petitions shouldn't be entertained when contentions can be raised before the adjudicating authority. Petitioner was directed to seek license extension/revalidation after adjudication of the show cause notice. en-us Fri, 22 Dec 2023 00:00:00 +0530 Fri, 12 Jan 2024 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448139 Delhi HC dismissed a writ petition challenging DRI's show cause notice regarding diversion of duty-free imported gold under Advance Authorization Scheme. The court held that bank account attachments had automatically ceased after the statutory six-month period expired. While petitioner argued 53 kg gold bars were found in declared premises and shouldn't have been seized, the court declined to adjudicate factual disputes in writ proceedings. The court ruled that unless a show cause notice is ex facie without jurisdiction, writ petitions shouldn't be entertained when contentions can be raised before the adjudicating authority. Petitioner was directed to seek license extension/revalidation after adjudication of the show cause notice. Case-Laws Customs Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448139