https://www.taxtmi.com/caselaws?id=123756 The appeal by the Department against the setting aside of a demand of duty on Ball Bearings valued at approximately Rs. 4.5 lakhs was dismissed. The Commissioner (Appeals) held that since the goods had already been disposed of and not confiscated, the relevant provisions of the Customs Act did not apply. The demand of duty under Section 28 was not upheld due to procedural issues with the show cause notice. The Commissioner found no valid grounds to interfere with the initial decision, leading to the dismissal of the appeal and disposal of the connected cross-objection. en-us Fri, 13 Jul 2007 00:00:00 +0530 Thu, 20 Sep 2012 11:40:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123756 The appeal by the Department against the setting aside of a demand of duty on Ball Bearings valued at approximately Rs. 4.5 lakhs was dismissed. The Commissioner (Appeals) held that since the goods had already been disposed of and not confiscated, the relevant provisions of the Customs Act did not apply. The demand of duty under Section 28 was not upheld due to procedural issues with the show cause notice. The Commissioner found no valid grounds to interfere with the initial decision, leading to the dismissal of the appeal and disposal of the connected cross-objection. Case-Laws Customs Fri, 13 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123756