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    <title>1998 (7) TMI 105 - HIGH COURT OF MADHYA PRADESH AT JABALPUR</title>
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    <description>A writ challenge to a customs notification was premature where no assessment order had yet been passed by the customs authorities. The court noted that the importer sought to pre-empt the assessment process and contest duty liability before the competent authority determined the issue. Because the Customs Act provided an efficacious statutory appellate remedy against any adverse assessment, writ jurisdiction was not warranted at that stage. The challenge was therefore not entertained, and the importer was left to pursue the customs law process.</description>
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      <title>1998 (7) TMI 105 - HIGH COURT OF MADHYA PRADESH AT JABALPUR</title>
      <link>https://www.taxtmi.com/caselaws?id=45203</link>
      <description>A writ challenge to a customs notification was premature where no assessment order had yet been passed by the customs authorities. The court noted that the importer sought to pre-empt the assessment process and contest duty liability before the competent authority determined the issue. Because the Customs Act provided an efficacious statutory appellate remedy against any adverse assessment, writ jurisdiction was not warranted at that stage. The challenge was therefore not entertained, and the importer was left to pursue the customs law process.</description>
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      <pubDate>Tue, 28 Jul 1998 00:00:00 +0530</pubDate>
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