https://www.taxtmi.com/caselaws?id=87033 The Tribunal held that show cause notices issued by the Assistant Collector were without jurisdiction under the Customs Act, 1962. It was determined that actions for confiscation and penalty could not stand if the demand of duty based on mis-declaration was invalid. Evidence supported the Department's claim of mis-declaration of value by the importers. The case required re-examination of goods classification and consideration of non-declared items. Ultimately, the impugned order was set aside, and the appeals were allowed based on jurisdictional and validity issues with the show cause notices. en-us Mon, 30 Jun 1997 00:00:00 +0530 Fri, 02 Sep 2011 13:04:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87033 The Tribunal held that show cause notices issued by the Assistant Collector were without jurisdiction under the Customs Act, 1962. It was determined that actions for confiscation and penalty could not stand if the demand of duty based on mis-declaration was invalid. Evidence supported the Department's claim of mis-declaration of value by the importers. The case required re-examination of goods classification and consideration of non-declared items. Ultimately, the impugned order was set aside, and the appeals were allowed based on jurisdictional and validity issues with the show cause notices. Case-Laws Customs Mon, 30 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87033