https://www.taxtmi.com/caselaws?id=775921 HC declined to interfere with the show-cause notice issued to the Petitioner regarding alleged gold smuggling under the Customs Notification dated 30 June 2017. Although no conclusive evidence established intent to smuggle, the Petitioner's repeated carriage of commercial quantities of gold and conduct raised sufficient suspicion to warrant investigation. The gold was lawfully seized pending adjudication. The court emphasized that the show-cause notice must be adjudicated on its merits without influence from the present order, which only addressed the exercise of discretionary jurisdiction. The petition was dismissed without prejudice to the ongoing proceedings. en-us Mon, 28 Jul 2025 00:00:00 +0530 Sat, 02 Aug 2025 07:24:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775921 HC declined to interfere with the show-cause notice issued to the Petitioner regarding alleged gold smuggling under the Customs Notification dated 30 June 2017. Although no conclusive evidence established intent to smuggle, the Petitioner's repeated carriage of commercial quantities of gold and conduct raised sufficient suspicion to warrant investigation. The gold was lawfully seized pending adjudication. The court emphasized that the show-cause notice must be adjudicated on its merits without influence from the present order, which only addressed the exercise of discretionary jurisdiction. The petition was dismissed without prejudice to the ongoing proceedings. Case-Laws Customs Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775921