https://www.taxtmi.com/caselaws?id=209577 The Tribunal upheld the Commissioner (Appeals) decision, ruling against the Revenue's appeal regarding the confiscation of goods imported without a valid Importer-Exporter Code (IEC) Number. The Commissioner emphasized the necessity of fulfilling specific conditions before confiscation under Section 111(d) of the Customs Act, 1962, and the requirement for show-cause notices under Section 124. The judgment underscored that the mere absence of an IEC does not automatically render goods prohibited, leading to the rejection of the Revenue's argument and affirming the Commissioner's decision. en-us Mon, 27 Dec 2010 00:00:00 +0530 Sat, 13 Jul 2013 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209577 The Tribunal upheld the Commissioner (Appeals) decision, ruling against the Revenue's appeal regarding the confiscation of goods imported without a valid Importer-Exporter Code (IEC) Number. The Commissioner emphasized the necessity of fulfilling specific conditions before confiscation under Section 111(d) of the Customs Act, 1962, and the requirement for show-cause notices under Section 124. The judgment underscored that the mere absence of an IEC does not automatically render goods prohibited, leading to the rejection of the Revenue's argument and affirming the Commissioner's decision. Case-Laws Customs Mon, 27 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209577