https://www.taxtmi.com/caselaws?id=757883 Gujarat HC held that customs authorities lacked jurisdiction to issue show-cause notices under Section 28(4) of Customs Act. The court found no suppression of material facts by the petitioner, who had submitted all required documents during inquiry. The case involved alleged breach of exemption notification conditions regarding utilization certificates and time limits, but authorities failed to establish willful mis-statement or suppression necessary for invoking extended limitation period under Section 28(4). Since jurisdiction was absent, the court quashed both show-cause notices and the Order-in-Original without examining case merits. Petition was allowed. en-us Fri, 09 Aug 2024 00:00:00 +0530 Wed, 04 Sep 2024 08:19:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757883 Gujarat HC held that customs authorities lacked jurisdiction to issue show-cause notices under Section 28(4) of Customs Act. The court found no suppression of material facts by the petitioner, who had submitted all required documents during inquiry. The case involved alleged breach of exemption notification conditions regarding utilization certificates and time limits, but authorities failed to establish willful mis-statement or suppression necessary for invoking extended limitation period under Section 28(4). Since jurisdiction was absent, the court quashed both show-cause notices and the Order-in-Original without examining case merits. Petition was allowed. Case-Laws Customs Fri, 09 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757883