https://www.taxtmi.com/caselaws?id=248289 The High Court upheld the CESTAT's decision to set aside the Commissioner of Customs' order due to reliance on undisclosed materials not cited in the show cause notice. The Court emphasized the necessity for full disclosure of grounds for confiscation or penalty in show cause notices under Section 124 of the Customs Act. The judgment stressed procedural fairness and natural justice principles in customs adjudications, dismissing the appeal and reinforcing the importance of transparency and clarity in such proceedings. en-us Thu, 20 Mar 2014 00:00:00 +0530 Sat, 06 Sep 2014 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248289 The High Court upheld the CESTAT's decision to set aside the Commissioner of Customs' order due to reliance on undisclosed materials not cited in the show cause notice. The Court emphasized the necessity for full disclosure of grounds for confiscation or penalty in show cause notices under Section 124 of the Customs Act. The judgment stressed procedural fairness and natural justice principles in customs adjudications, dismissing the appeal and reinforcing the importance of transparency and clarity in such proceedings. Case-Laws Customs Thu, 20 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248289