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    <title>1992 (4) TMI 51 - HIGH COURT AT CALCUTTA</title>
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    <description>The High Court at Calcutta dismissed a writ petition challenging the validity of a Show Cause Notice issued by the Assistant Collector of Customs. The Court held that no writ lies against a show cause notice as it does not constitute a judicial or quasi-judicial order. Mandamus cannot be issued in such cases, and the Customs Authorities have the jurisdiction to issue show cause notices. The Court emphasized that if the petitioner disagrees with the decision, remedies are available before the Appellate authority and the Court. The writ petition was dismissed without costs.</description>
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    <pubDate>Tue, 28 Apr 1992 00:00:00 +0530</pubDate>
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      <title>1992 (4) TMI 51 - HIGH COURT AT CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=43429</link>
      <description>The High Court at Calcutta dismissed a writ petition challenging the validity of a Show Cause Notice issued by the Assistant Collector of Customs. The Court held that no writ lies against a show cause notice as it does not constitute a judicial or quasi-judicial order. Mandamus cannot be issued in such cases, and the Customs Authorities have the jurisdiction to issue show cause notices. The Court emphasized that if the petitioner disagrees with the decision, remedies are available before the Appellate authority and the Court. The writ petition was dismissed without costs.</description>
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      <pubDate>Tue, 28 Apr 1992 00:00:00 +0530</pubDate>
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