2017 (4) TMI 1236 - HC - Customs

Maintainability of petition - Held that - petition deserves to be dismissed because it is brought at the stage of adjudication of the show cause notice dated 31st August 2016 - all contentions based on the grounds in this writ petition or otherwise available in law can be raised before the tribunal in appeal and in the event the tribunal - petition dismissed being not maintainable.

Summary

The Bombay High Court dismissed the writ petition due to a valid preliminary objection raised by the respondent. The petition was brought at the stage of adjudication of a show cause notice dated 31st August, 2016. The court stated that all contentions can be raised before the tribunal in appeal, and if not dealt with properly, further appeal can be made.