https://www.taxtmi.com/caselaws?id=106933 The appeals centered on the liability of a custodian for goods received from Customs authorities. The case involved discrepancies in goods returned by the appellants, leading to show cause notices for duty recovery. However, as the notices did not specify the Customs Act provisions violated and no claim was made upon return, the duty demand was deemed unsustainable. The court emphasized the necessity of clearly identifying legal provisions in show cause notices to maintain procedural fairness, ultimately setting aside the duty demand and allowing the appeals. en-us Thu, 12 Dec 2002 00:00:00 +0530 Fri, 16 Mar 2012 13:48:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106933 The appeals centered on the liability of a custodian for goods received from Customs authorities. The case involved discrepancies in goods returned by the appellants, leading to show cause notices for duty recovery. However, as the notices did not specify the Customs Act provisions violated and no claim was made upon return, the duty demand was deemed unsustainable. The court emphasized the necessity of clearly identifying legal provisions in show cause notices to maintain procedural fairness, ultimately setting aside the duty demand and allowing the appeals. Case-Laws Customs Thu, 12 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106933