https://www.taxtmi.com/caselaws?id=93036 The Tribunal held that the confiscation of excess goods under Section 113(d) was without the authority of law as the exporters had sufficient balance in their export quota to cover the excess. Emphasizing the importance of the show cause notice, the Tribunal set aside the confiscation and penalty orders, deeming them unsustainable. The previous judgments were referred to, highlighting the necessity of invoking specific legal provisions in the show cause notice. Consequently, the appeal succeeded, and relief was granted to the exporters. en-us Thu, 26 Aug 1999 00:00:00 +0530 Mon, 07 Nov 2011 18:13:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93036 The Tribunal held that the confiscation of excess goods under Section 113(d) was without the authority of law as the exporters had sufficient balance in their export quota to cover the excess. Emphasizing the importance of the show cause notice, the Tribunal set aside the confiscation and penalty orders, deeming them unsustainable. The previous judgments were referred to, highlighting the necessity of invoking specific legal provisions in the show cause notice. Consequently, the appeal succeeded, and relief was granted to the exporters. Case-Laws Customs Thu, 26 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93036