https://www.taxtmi.com/caselaws?id=80517 The Appellate Tribunal CEGAT, New Delhi, allowed the appeals in two cases concerning the validity of a show cause notice issued under the Customs Act. The Tribunal found that the notice was not served within the required timeframe, leading to the setting aside of the order of confiscation. It noted the lack of substantial evidence against the appellants and agreed that the case fell outside the Import Control Act's purview. Consequently, the Tribunal ordered the immediate release of the goods and the refund of any penalties paid, emphasizing the importance of procedural adherence and evidentiary support in customs matters. en-us Wed, 21 Mar 1990 00:00:00 +0530 Fri, 17 Jun 2011 13:39:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80517 The Appellate Tribunal CEGAT, New Delhi, allowed the appeals in two cases concerning the validity of a show cause notice issued under the Customs Act. The Tribunal found that the notice was not served within the required timeframe, leading to the setting aside of the order of confiscation. It noted the lack of substantial evidence against the appellants and agreed that the case fell outside the Import Control Act's purview. Consequently, the Tribunal ordered the immediate release of the goods and the refund of any penalties paid, emphasizing the importance of procedural adherence and evidentiary support in customs matters. Case-Laws Customs Wed, 21 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80517