https://www.taxtmi.com/caselaws?id=123875 The Tribunal allowed the appeal, ruling that the confiscation of machinery without a clear proposal in the show cause notice to the current owners was not justified. The show cause notice only proposed imposing a penalty under Section 112(a)(b) of the Customs Act to the original importer, not the current owners. Citing legal precedents, the Tribunal held that confiscation without proper notice to the actual owners was unsustainable. The decision was based on established legal principles and previous judgments, leading to the appeal being allowed in favor of the appellant. en-us Thu, 25 Oct 2007 00:00:00 +0530 Fri, 21 Sep 2012 15:17:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123875 The Tribunal allowed the appeal, ruling that the confiscation of machinery without a clear proposal in the show cause notice to the current owners was not justified. The show cause notice only proposed imposing a penalty under Section 112(a)(b) of the Customs Act to the original importer, not the current owners. Citing legal precedents, the Tribunal held that confiscation without proper notice to the actual owners was unsustainable. The decision was based on established legal principles and previous judgments, leading to the appeal being allowed in favor of the appellant. Case-Laws Customs Thu, 25 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123875