https://www.taxtmi.com/caselaws?id=774511 Writ jurisdiction may be invoked against a show cause notice where the notice is prima facie without jurisdiction, issued in abuse of process, or reflects a closed mind; on that basis, the notice was examined on merits. Foreign liquor moved under valid customs bonded warehouse transfer, supported by customs permissions, bond documents and seal, remained under customs control until clearance from the customs regime. Because the consignment had not crossed the customs barrier and the statutory conditions for import into the State were not met, the Goa Excise Duty Act, 1964 could not be applied to treat it as excisable goods imported into the State, and the notice was quashed. en-us Thu, 03 Jul 2025 00:00:00 +0530 Thu, 10 Jul 2025 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774511 Writ jurisdiction may be invoked against a show cause notice where the notice is prima facie without jurisdiction, issued in abuse of process, or reflects a closed mind; on that basis, the notice was examined on merits. Foreign liquor moved under valid customs bonded warehouse transfer, supported by customs permissions, bond documents and seal, remained under customs control until clearance from the customs regime. Because the consignment had not crossed the customs barrier and the statutory conditions for import into the State were not met, the Goa Excise Duty Act, 1964 could not be applied to treat it as excisable goods imported into the State, and the notice was quashed. Case-Laws Customs Thu, 03 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774511