https://www.taxtmi.com/caselaws?id=80580 The Tribunal considered claims of sovereign immunity, ownership of the seized Nataraja idol and pedestal, alleged breaches of natural justice, and an incorrect statutory reference in the show cause notice. It found that the appellant failed to prove the articles belonged to the Chogyal of Sikkim, so immunity from customs and other Indian laws could not be invoked. It also held that relied-upon materials had been supplied, hearings were granted, and no cross-examination was sought, so no natural justice violation was shown. The wrong citation of the repealed 1947 Act did not vitiate the notice because the prohibition was clear and no prejudice was caused. Confiscation and penalty were therefore sustained. en-us Wed, 06 Dec 1989 00:00:00 +0530 Fri, 17 Jun 2011 17:14:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80580 The Tribunal considered claims of sovereign immunity, ownership of the seized Nataraja idol and pedestal, alleged breaches of natural justice, and an incorrect statutory reference in the show cause notice. It found that the appellant failed to prove the articles belonged to the Chogyal of Sikkim, so immunity from customs and other Indian laws could not be invoked. It also held that relied-upon materials had been supplied, hearings were granted, and no cross-examination was sought, so no natural justice violation was shown. The wrong citation of the repealed 1947 Act did not vitiate the notice because the prohibition was clear and no prejudice was caused. Confiscation and penalty were therefore sustained. Case-Laws Customs Wed, 06 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80580