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    <title>2026 (6) TMI 1068 - BOMBAY HIGH COURT</title>
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    <description>A writ court will ordinarily not interfere with a customs show cause notice where classification of the goods is disputed and the statutory adjudicatory process remains available. The challenge to the notice under the Customs Act was therefore not entertained at the notice stage, as the petitioner could respond before the competent authority and obtain adjudication in accordance with law. A separate plea based on absence of pre-consultation hearing and natural justice also failed, because there was no specific pleading that such hearing had not been given. Extraordinary jurisdiction under Article 226 was thus declined.</description>
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      <description>A writ court will ordinarily not interfere with a customs show cause notice where classification of the goods is disputed and the statutory adjudicatory process remains available. The challenge to the notice under the Customs Act was therefore not entertained at the notice stage, as the petitioner could respond before the competent authority and obtain adjudication in accordance with law. A separate plea based on absence of pre-consultation hearing and natural justice also failed, because there was no specific pleading that such hearing had not been given. Extraordinary jurisdiction under Article 226 was thus declined.</description>
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