https://www.taxtmi.com/caselaws?id=751069 Challenge to validity of show-cause notices and alleged denial of personal hearing in diversion of cut and polished diamonds is dismissed for forum non-conveniens because an alternative efficacious remedy under the Customs Act exists; outcome: petitioner relegated to pursue statutory appellate remedy, with liberty to raise all grounds and appellate authority permitted to consider alleged non-service of notices as a factual dispute. The court directed that time spent in litigation may be considered for condonation of any delay, without adjudicating merits or SEZ Act compliance. en-us Thu, 21 Mar 2024 00:00:00 +0530 Thu, 22 Jan 2026 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751069 Challenge to validity of show-cause notices and alleged denial of personal hearing in diversion of cut and polished diamonds is dismissed for forum non-conveniens because an alternative efficacious remedy under the Customs Act exists; outcome: petitioner relegated to pursue statutory appellate remedy, with liberty to raise all grounds and appellate authority permitted to consider alleged non-service of notices as a factual dispute. The court directed that time spent in litigation may be considered for condonation of any delay, without adjudicating merits or SEZ Act compliance. Case-Laws Customs Thu, 21 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751069