https://www.taxtmi.com/caselaws?id=773867 The HC dismissed a writ petition challenging a show-cause notice issued under the Customs Act regarding alleged receipt of smuggled foreign gold. The petitioner claimed suppression of facts and violation of natural justice principles. The court found the SCN was issued after considering preliminary submissions and provided adequate hearing opportunity. The court held that when suppression of facts is alleged, admitted facts become questionable and new facts may emerge requiring reconsideration. Since alternative statutory remedies under Sections 128 and 129 of the Customs Act were available through appellate authorities, the court declined to interfere under Article 226. en-us Tue, 06 May 2025 00:00:00 +0530 Mon, 30 Jun 2025 08:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773867 The HC dismissed a writ petition challenging a show-cause notice issued under the Customs Act regarding alleged receipt of smuggled foreign gold. The petitioner claimed suppression of facts and violation of natural justice principles. The court found the SCN was issued after considering preliminary submissions and provided adequate hearing opportunity. The court held that when suppression of facts is alleged, admitted facts become questionable and new facts may emerge requiring reconsideration. Since alternative statutory remedies under Sections 128 and 129 of the Customs Act were available through appellate authorities, the court declined to interfere under Article 226. Case-Laws Customs Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773867