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    <title>2006 (7) TMI 232 - HIGH COURT OF JUDICATURE AT MADRAS</title>
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    <description>The court dismissed the civil appeal at the admission stage, upholding the decision that the goods should be assessed at USD 13.94/Kg-CIF. Despite previous appellate decisions, the issuance of a new show cause notice on the same grounds was deemed without jurisdiction. The court emphasized that the repeated issuance of notices was unwarranted and directed the department to release the goods promptly at the assessed value. The writ petition was allowed without costs.</description>
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      <description>The court dismissed the civil appeal at the admission stage, upholding the decision that the goods should be assessed at USD 13.94/Kg-CIF. Despite previous appellate decisions, the issuance of a new show cause notice on the same grounds was deemed without jurisdiction. The court emphasized that the repeated issuance of notices was unwarranted and directed the department to release the goods promptly at the assessed value. The writ petition was allowed without costs.</description>
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