https://www.taxtmi.com/caselaws?id=800205 Proper-officer competence under sections 2(34), 28 and 124 of the Customs Act extends to the Assistant Commissioner of Customs, SIIB, for issuing a show-cause notice. Article 226 relief is ordinarily unavailable where statutory adjudication provides an effective remedy, unless a recognised exception applies. Challenges concerning an accepted CBI closure report, exports, valuation, DEPB credit and related transactions require factual findings and evidence before the adjudicating authority. Where the jurisdictional challenge fails and factual controversies remain unresolved, the statutory adjudicatory process must be followed. en-us Tue, 22 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800205 Proper-officer competence under sections 2(34), 28 and 124 of the Customs Act extends to the Assistant Commissioner of Customs, SIIB, for issuing a show-cause notice. Article 226 relief is ordinarily unavailable where statutory adjudication provides an effective remedy, unless a recognised exception applies. Challenges concerning an accepted CBI closure report, exports, valuation, DEPB credit and related transactions require factual findings and evidence before the adjudicating authority. Where the jurisdictional challenge fails and factual controversies remain unresolved, the statutory adjudicatory process must be followed. Case-Laws Customs Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800205