https://www.taxtmi.com/caselaws?id=376502 The Tribunal upheld the Commissioner of Customs' jurisdiction to issue the Show Cause Notice, determining that once goods enter the Customs Commissionerate, the Commissioner of Customs is the proper officer. Regarding the limitation period, the Tribunal held that the SCN was issued within the timeframe from the date of seizure, not detention. On the merits, based on the appellant's confessional statement and test report confirming the use of old tapes, the Tribunal found no grounds to overturn the decision confirming the demand and penalties. Consequently, the Tribunal upheld the confiscation of goods, duty appropriation, and penalties, dismissing the appeal. en-us Thu, 07 Mar 2019 00:00:00 +0530 Fri, 21 Feb 2020 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376502 The Tribunal upheld the Commissioner of Customs' jurisdiction to issue the Show Cause Notice, determining that once goods enter the Customs Commissionerate, the Commissioner of Customs is the proper officer. Regarding the limitation period, the Tribunal held that the SCN was issued within the timeframe from the date of seizure, not detention. On the merits, based on the appellant's confessional statement and test report confirming the use of old tapes, the Tribunal found no grounds to overturn the decision confirming the demand and penalties. Consequently, the Tribunal upheld the confiscation of goods, duty appropriation, and penalties, dismissing the appeal. Case-Laws Customs Thu, 07 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376502