https://www.taxtmi.com/caselaws?id=380524 The Court found that the seizure of gold by Customs Authority was illegal due to failure to serve the Show Cause Notice (SCN) within the mandatory period. The adjudication order confiscating the gold and imposing a penalty was set aside as it was passed ex parte without serving the SCN, violating natural justice principles. Additionally, the disposal of the seized gold without notice was deemed illegal. The Court directed the Customs Authority to refund the auction proceeds of the gold to the Petitioner and granted liberty to seek further remedies if needed. en-us Fri, 17 May 2019 00:00:00 +0530 Tue, 03 Sep 2019 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380524 The Court found that the seizure of gold by Customs Authority was illegal due to failure to serve the Show Cause Notice (SCN) within the mandatory period. The adjudication order confiscating the gold and imposing a penalty was set aside as it was passed ex parte without serving the SCN, violating natural justice principles. Additionally, the disposal of the seized gold without notice was deemed illegal. The Court directed the Customs Authority to refund the auction proceeds of the gold to the Petitioner and granted liberty to seek further remedies if needed. Case-Laws Customs Fri, 17 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380524