https://www.taxtmi.com/caselaws?id=755052 The writ petitions were dismissed without costs, allowing the petitioner to pursue a statutory appeal. The court declined to interfere with the impugned order, as the petitioner can present a statutory appeal and raise the plea of limitation before the proper officer upon remand. The appellate authority's remand to a proper officer was upheld, as the original authority lacked jurisdiction. The challenge to the show cause notice was contingent on the success of challenging the remand order, which ultimately failed. The decision emphasized the appellate authority's power to remand under Section 128A of the Customs Act, 1962. en-us Wed, 26 Jun 2024 00:00:00 +0530 Fri, 05 Jul 2024 08:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755052 The writ petitions were dismissed without costs, allowing the petitioner to pursue a statutory appeal. The court declined to interfere with the impugned order, as the petitioner can present a statutory appeal and raise the plea of limitation before the proper officer upon remand. The appellate authority's remand to a proper officer was upheld, as the original authority lacked jurisdiction. The challenge to the show cause notice was contingent on the success of challenging the remand order, which ultimately failed. The decision emphasized the appellate authority's power to remand under Section 128A of the Customs Act, 1962. Case-Laws Customs Wed, 26 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755052