https://www.taxtmi.com/caselaws?id=755789 The HC dismissed the writ petition filed by the petitioner, a partnership firm, challenging the seizure memorandum and show cause notice under the Customs Act, 1962. The court upheld the validity of the show cause notice, confirming it was issued within the 5-year limitation period by the Commissioner of Customs, deemed a proper officer. The court also ruled that the challenge to the lookout notice should be made by the individual concerned, not the firm. The petition was dismissed due to laches, emphasizing the necessity for timely and appropriate legal challenges. The judgment concluded without costs, closing all connected miscellaneous petitions. en-us Wed, 03 Jul 2024 00:00:00 +0530 Fri, 19 Jul 2024 07:34:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755789 The HC dismissed the writ petition filed by the petitioner, a partnership firm, challenging the seizure memorandum and show cause notice under the Customs Act, 1962. The court upheld the validity of the show cause notice, confirming it was issued within the 5-year limitation period by the Commissioner of Customs, deemed a proper officer. The court also ruled that the challenge to the lookout notice should be made by the individual concerned, not the firm. The petition was dismissed due to laches, emphasizing the necessity for timely and appropriate legal challenges. The judgment concluded without costs, closing all connected miscellaneous petitions. Case-Laws Customs Wed, 03 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755789