https://www.taxtmi.com/caselaws?id=377810 The Appellate Tribunal CESTAT BANGALORE allowed the appeal, setting aside the penalties imposed under the Customs Act, 1962. The Tribunal found non-compliance with the statutory time-limit for issuing the show cause notice post-seizure, leading to the notice's invalidity. Emphasizing procedural compliance and adherence to timelines, the Tribunal directed the release of the seized items upon payment of Customs Duties, maintaining one penalty due to the technical success of the appeal. en-us Fri, 29 Mar 2019 00:00:00 +0530 Mon, 24 Feb 2020 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377810 The Appellate Tribunal CESTAT BANGALORE allowed the appeal, setting aside the penalties imposed under the Customs Act, 1962. The Tribunal found non-compliance with the statutory time-limit for issuing the show cause notice post-seizure, leading to the notice's invalidity. Emphasizing procedural compliance and adherence to timelines, the Tribunal directed the release of the seized items upon payment of Customs Duties, maintaining one penalty due to the technical success of the appeal. Case-Laws Customs Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377810