https://www.taxtmi.com/highlights?id=76404 Maintainability of petition - alternative remedy of appeal - Validity Of show-cause notice - The petitioner contended that the impugned show-cause notice and order were without jurisdiction because the Additional Commissioner of Customs, who issued them, was not authorized under the SEZ Act notifications of August 5, 2016. - The High Court observed a discrepancy between the petitioner's claim of not receiving notices and the impugned order's assertion that notices were served. This discrepancy led to disputed questions of fact. - As the issue of notice service involved factual disputes, the High Court declined to entertain the petition on this ground, leaving it for the appellate authority to examine during appeal proceedings. en-us Sat, 06 Apr 2024 09:54:59 +0530 Sat, 06 Apr 2024 09:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=76404 Maintainability of petition - alternative remedy of appeal - Validity Of show-cause notice - The petitioner contended that the impugned show-cause notice and order were without jurisdiction because the Additional Commissioner of Customs, who issued them, was not authorized under the SEZ Act notifications of August 5, 2016. - The High Court observed a discrepancy between the petitioner's claim of not receiving notices and the impugned order's assertion that notices were served. This discrepancy led to disputed questions of fact. - As the issue of notice service involved factual disputes, the High Court declined to entertain the petition on this ground, leaving it for the appellate authority to examine during appeal proceedings. Highlights Customs Sat, 06 Apr 2024 09:54:59 +0530 https://www.taxtmi.com/highlights?id=76404