https://www.taxtmi.com/caselaws?id=179914 The Tribunal found in favor of the appellants, allowing all appeals. The show cause notice issued by DRI officials was deemed without jurisdiction due to lack of specific assignment of functions. The applicability of RBI Circulars was clarified, violations of natural justice were noted regarding non-supply of documents and denial of cross-examination. Allegations of overvaluation and return of advance payments were not substantiated. Confiscation and penalties were overturned due to lack of evidence and procedural errors. The appellants were granted the drawback claimed, with the Tribunal highlighting jurisdictional errors and violations of natural justice in the adjudication process. en-us Mon, 12 Jan 2015 00:00:00 +0530 Sat, 12 Mar 2016 09:35:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179914 The Tribunal found in favor of the appellants, allowing all appeals. The show cause notice issued by DRI officials was deemed without jurisdiction due to lack of specific assignment of functions. The applicability of RBI Circulars was clarified, violations of natural justice were noted regarding non-supply of documents and denial of cross-examination. Allegations of overvaluation and return of advance payments were not substantiated. Confiscation and penalties were overturned due to lack of evidence and procedural errors. The appellants were granted the drawback claimed, with the Tribunal highlighting jurisdictional errors and violations of natural justice in the adjudication process. Case-Laws Customs Mon, 12 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179914