https://www.taxtmi.com/caselaws?id=201936 The court held that the petitioner-Company was not liable for customs duty on the auctioned goods as they lost their character as "imported goods" after being auctioned by PSWC. The court also found procedural violations in the extension order for issuing a show-cause notice, ruling it invalid. Consequently, the court directed the respondents to release the seized goods and unfreeze the bank accounts of the petitioner-Company, disposing of the writ petition accordingly. en-us Wed, 23 Sep 2009 00:00:00 +0530 Sat, 12 Feb 2011 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201936 The court held that the petitioner-Company was not liable for customs duty on the auctioned goods as they lost their character as "imported goods" after being auctioned by PSWC. The court also found procedural violations in the extension order for issuing a show-cause notice, ruling it invalid. Consequently, the court directed the respondents to release the seized goods and unfreeze the bank accounts of the petitioner-Company, disposing of the writ petition accordingly. Case-Laws Customs Wed, 23 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201936