https://www.taxtmi.com/caselaws?id=84755 The court determined that the Bombay Customs authority had jurisdiction to seize the goods intended for transhipment to Calcutta. Despite the intended transhipment, the appellants failed to comply with the necessary documentation requirements. While the court found a violation of principles of natural justice due to the lack of document disclosure, it also noted the erroneous valuation without proper basis. The non-service of the show cause notice within six months was not addressed directly. Consequently, the impugned order was set aside, and the appellants were granted the opportunity for a fresh order with proper documentation disclosure and valuation basis. en-us Wed, 29 Nov 1995 00:00:00 +0530 Mon, 25 Jul 2011 14:49:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84755 The court determined that the Bombay Customs authority had jurisdiction to seize the goods intended for transhipment to Calcutta. Despite the intended transhipment, the appellants failed to comply with the necessary documentation requirements. While the court found a violation of principles of natural justice due to the lack of document disclosure, it also noted the erroneous valuation without proper basis. The non-service of the show cause notice within six months was not addressed directly. Consequently, the impugned order was set aside, and the appellants were granted the opportunity for a fresh order with proper documentation disclosure and valuation basis. Case-Laws Customs Wed, 29 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84755