https://www.taxtmi.com/caselaws?id=42698 A writ court may interfere at the show cause notice stage where proposed differential duty and assessable value additions rest on broad assumptions, speculative computation, and insufficient particulars, making the proposed adjudication premature and lacking jurisdictional foundation; the notice was quashed to that limited extent. The collateral challenge to search, seizure, and officer competency failed because the records showed recorded reasons and proper authorisation, and objections based on mala fides, procedural irregularity, and alleged non-compliance with search safeguards were rejected. en-us Fri, 28 Jul 1989 00:00:00 +0530 Sat, 12 Jun 2010 17:18:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42698 A writ court may interfere at the show cause notice stage where proposed differential duty and assessable value additions rest on broad assumptions, speculative computation, and insufficient particulars, making the proposed adjudication premature and lacking jurisdictional foundation; the notice was quashed to that limited extent. The collateral challenge to search, seizure, and officer competency failed because the records showed recorded reasons and proper authorisation, and objections based on mala fides, procedural irregularity, and alleged non-compliance with search safeguards were rejected. Case-Laws Central Excise Fri, 28 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42698