Maintainability of petition - alternative remedy of appeal - ...

Jurisdiction Dispute Over Customs Notice: Court Suggests Appellate Resolution Due to Factual Discrepancies in Service Claims.

April 6, 2024

Case Laws     Customs     HC

Maintainability of petition - alternative remedy of appeal - Validity Of show-cause notice - The petitioner contended that the impugned show-cause notice and order were without jurisdiction because the Additional Commissioner of Customs, who issued them, was not authorized under the SEZ Act notifications of August 5, 2016. - The High Court observed a discrepancy between the petitioner's claim of not receiving notices and the impugned order's assertion that notices were served. This discrepancy led to disputed questions of fact. - As the issue of notice service involved factual disputes, the High Court declined to entertain the petition on this ground, leaving it for the appellate authority to examine during appeal proceedings.

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