Jurisdiction Questioned in Customs Case: Court Denies Immediate Relief, Orders Response to Show Cause Notice First.

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....Validity of Show Cause Notice (SCN) = Jurisdiction of Joint Commissioner of Customs (Port) to issue SCN u/s 124 of the Customs Act, 1962 - Item imported is free or not - No relief - Petitioner directed to submit the reply and let the SCN be adjudicated first. - HC....