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    <title>1997 (5) TMI 57 - HIGH COURT OF JUDICATURE AT CALCUTTA</title>
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    <description>Where a final customs adjudication order has been passed, a writ petition challenging the earlier show cause notice is not maintainable if an equally efficacious appellate remedy exists. The earlier notice is treated as having merged into the adjudication order, so the proper course is to challenge the final order in appeal before the tribunal. The High Court declined to exercise extraordinary writ jurisdiction, but granted liberty to pursue the appeal and seek interim relief before the appellate forum, which must consider that request on its merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=44595</link>
      <description>Where a final customs adjudication order has been passed, a writ petition challenging the earlier show cause notice is not maintainable if an equally efficacious appellate remedy exists. The earlier notice is treated as having merged into the adjudication order, so the proper course is to challenge the final order in appeal before the tribunal. The High Court declined to exercise extraordinary writ jurisdiction, but granted liberty to pursue the appeal and seek interim relief before the appellate forum, which must consider that request on its merits.</description>
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      <pubDate>Tue, 06 May 1997 00:00:00 +0530</pubDate>
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