https://www.taxtmi.com/highlights?id=101851 Judicial review of customs show-cause notices may be invoked where jurisdictional facts are absent, including where a notice relies on undisclosed or inconclusive overseas enquiry material. The discussion distinguishes that situation from notices supported by identifiable discrepancies in certificates of origin. A certificate not issued by the stated authority, or an unreconciled mismatch between the certificate's invoice number and the importer's invoice, can provide a factual basis for customs proceedings. Referral of a certificate for further investigation does not itself cure an apparent discrepancy. The importer's explanation is to be examined by the competent customs authority during adjudication. en-us Sat, 18 Jul 2026 08:27:56 +0530 Sat, 18 Jul 2026 08:27:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101851 Judicial review of customs show-cause notices may be invoked where jurisdictional facts are absent, including where a notice relies on undisclosed or inconclusive overseas enquiry material. The discussion distinguishes that situation from notices supported by identifiable discrepancies in certificates of origin. A certificate not issued by the stated authority, or an unreconciled mismatch between the certificate's invoice number and the importer's invoice, can provide a factual basis for customs proceedings. Referral of a certificate for further investigation does not itself cure an apparent discrepancy. The importer's explanation is to be examined by the competent customs authority during adjudication. Highlights GST Sat, 18 Jul 2026 08:27:56 +0530 https://www.taxtmi.com/highlights?id=101851