https://www.taxtmi.com/caselaws?id=338394 The Appellate Tribunal CESTAT MUMBAI ruled in favor of the appellant concerning the classification of imported goods and the necessity of a show-cause notice before confiscation. The Tribunal emphasized the requirement under Section 124 of the Customs Act for issuing show-cause notices, highlighting the importance of providing the owner with an opportunity to respond. As no show-cause notices were issued in this case, the Tribunal set aside the confiscation of goods and penalties imposed by the Revenue, ultimately allowing the appeals. en-us Tue, 17 Jan 2017 00:00:00 +0530 Thu, 02 Mar 2017 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338394 The Appellate Tribunal CESTAT MUMBAI ruled in favor of the appellant concerning the classification of imported goods and the necessity of a show-cause notice before confiscation. The Tribunal emphasized the requirement under Section 124 of the Customs Act for issuing show-cause notices, highlighting the importance of providing the owner with an opportunity to respond. As no show-cause notices were issued in this case, the Tribunal set aside the confiscation of goods and penalties imposed by the Revenue, ultimately allowing the appeals. Case-Laws Central Excise Tue, 17 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338394