https://www.taxtmi.com/caselaws?id=788411 Whether the High Court should quash a Show Cause Notice as time barred under the Customs Act was the central issue; the court refrained from exercising extraordinary writ jurisdiction and declined to rule on the limitation point where parallel authority proceedings and multiple parties exist. The court directed the authority to consider the petitioner's limitation defence and submitted precedents, including the Apex Court decision relied upon, and to decide the validity of the notice and any statutory extension in accordance with law. The petition to quash was dismissed. en-us Fri, 13 Mar 2026 00:00:00 +0530 Sat, 21 Mar 2026 08:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788411 Whether the High Court should quash a Show Cause Notice as time barred under the Customs Act was the central issue; the court refrained from exercising extraordinary writ jurisdiction and declined to rule on the limitation point where parallel authority proceedings and multiple parties exist. The court directed the authority to consider the petitioner's limitation defence and submitted precedents, including the Apex Court decision relied upon, and to decide the validity of the notice and any statutory extension in accordance with law. The petition to quash was dismissed. Case-Laws Customs Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788411