Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights October 2024 Year 2024 This

Petitioner sought declaration that it is not required to obtain ...


Petition Dismissed: No Writ Against Show-Cause Notice for MEK Export Without NOC; Must Respond to Customs Notice.

October 24, 2024

Case Laws     Customs     HC

Petitioner sought declaration that it is not required to obtain NOC from Narcotics Commissioner for exporting its product containing Methyl Ethyl Ketone (MEK). Issue was whether the product is covered under Schedule-B of the 2013 Order, which could lead to confiscation and penalty. Court held that Customs authorities issued show-cause notice, and Petitioner will have opportunity to comment on Commissioner's opinion during adjudication. Granting declaration before adjudication would be inappropriate. Petition was filed before show-cause notice, but this is irrelevant. Writ petitions should not be entertained routinely against show-cause notices unless there is absolute lack of jurisdiction. Petitioner should respond to notice and raise all grounds, with jurisdictional issues initially adjudicated by issuing authority. Litigation against show-cause notices should not be encouraged. Petition dismissed with liberty to reply to notice and face adjudication proceedings.

View Source

 


 

You may also like:

  1. Validity of SCN - extended period of limitation - earlier show cause notice was adjudicated by the Authority and the proceedings were dropped - In the present case, the...

  2. Writ petition challenging order u/s 73 of WBGST/CGST Act for tax period April 2018 to March 2019 dismissed. Court found petitioner's contention of consultant's...

  3. Validity of Show Cause Notice (SCN) - Wrongful availment of TRAN Credit - Payment of tax under the compounding scheme u/s 8(f)(i) - it is not found that the show cause...

  4. The High Court held that the writ petition challenging the show cause notice issued for levying GST on commission received under the Chit Funds Act is maintainable....

  5. The Orissa High Court considered a case involving inordinate delay in adjudicating a show cause notice issued in 2008 related to a dispute from 2004-05. The court held...

  6. Show Cause Notice u/s 74 of CGST Act lacks jurisdiction as it fails to establish fraud, willful misstatement or suppression of facts by petitioner in availing Input Tax...

  7. Challenging the validity of show cause notice (SCN) - Recovery of Swachh Bharat Cess - service provided by the petitioner by putting in rail linings - The High Court...

  8. Maintainability of writ petition - alternative and efficacious mechanism - Inordinate delay in issue of Show cause notice (around 16 years) - Issuance of Global...

  9. The High Court found that the authorities had violated the principles of natural justice by cancelling the petitioner's registration without providing an opportunity for...

  10. Scope of SCN - State and its officers ought to have at least incorporate the specific details of the contents of the show cause notice which any prudent person can...

  11. The High Court held that the respondent-authority had jurisdiction u/s 61 of the Jharkhand Goods and Services Tax Act, 2017 to issue a second show-cause notice seeking...

  12. The High Court dismissed the petition challenging the show cause notice issued u/s 74 of the Central Goods and Services Tax Act, 2017. The court found no justification...

  13. Misappropriation of duty-free gold bullion received under Special Economic Zone Scheme for manufacture and export of studded gold jewelry - fraudulent diversion into...

  14. Order of cancellation of registration passed without giving reasons, appeals dismissed u/s 107 of GST Act. Appellate Authority's dismissal prevents revisional powers u/s...

  15. Validity of summary SCN - The notices under section 73(1) of the Act of 2017 at Annexure-1 of the respective writ petition is in the standard format and neither any...

 

Quick Updates:Latest Updates