https://www.taxtmi.com/caselaws?id=80198 The Tribunal held that the Collector of Customs, Calcutta, lacked jurisdiction to detain the goods and issue show-cause notices due to absence of proper notification under the Customs Act. Show-cause notices were deemed defective for not specifying relevant legal provisions. Expert opinions on the origin of goods were found unreliable. The Tribunal concluded that the orders of the Collector and the Board were incorrect and unfair, setting them aside. As a result, the appellants were allowed to export the goods in compliance with the Indo-Nepal Treaty of Transit. en-us Fri, 16 Oct 1987 00:00:00 +0530 Wed, 15 Jun 2011 13:07:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80198 The Tribunal held that the Collector of Customs, Calcutta, lacked jurisdiction to detain the goods and issue show-cause notices due to absence of proper notification under the Customs Act. Show-cause notices were deemed defective for not specifying relevant legal provisions. Expert opinions on the origin of goods were found unreliable. The Tribunal concluded that the orders of the Collector and the Board were incorrect and unfair, setting them aside. As a result, the appellants were allowed to export the goods in compliance with the Indo-Nepal Treaty of Transit. Case-Laws Customs Fri, 16 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80198