https://www.taxtmi.com/caselaws?id=41474 The court quashed the show cause notice issued by the second respondent, deeming it without jurisdiction due to the exemption granted under Section 25(2) of the Customs Act. Consequently, the petitions were allowed, with no order as to costs. Other contentions raised by the petitioners were not addressed as the primary issue of jurisdiction was decisive. en-us Sat, 30 Apr 1983 00:00:00 +0530 Thu, 03 Jun 2010 15:58:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41474 The court quashed the show cause notice issued by the second respondent, deeming it without jurisdiction due to the exemption granted under Section 25(2) of the Customs Act. Consequently, the petitions were allowed, with no order as to costs. Other contentions raised by the petitioners were not addressed as the primary issue of jurisdiction was decisive. Case-Laws Central Excise Sat, 30 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41474