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    <title>2015 (1) TMI 207 - CESTAT MUMBAI</title>
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    <description>The judge set aside the order imposing penalties on the appellants for imported goods confiscation, as the goods were lawfully cleared at Chennai port without misdeclaration. The proceedings at Mumbai Custom House were deemed beyond jurisdiction, and the show cause notice was invalidated for being issued beyond the limitation period without specific allegations. The appeals were allowed, granting relief to the appellants.</description>
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      <description>The judge set aside the order imposing penalties on the appellants for imported goods confiscation, as the goods were lawfully cleared at Chennai port without misdeclaration. The proceedings at Mumbai Custom House were deemed beyond jurisdiction, and the show cause notice was invalidated for being issued beyond the limitation period without specific allegations. The appeals were allowed, granting relief to the appellants.</description>
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