https://www.taxtmi.com/caselaws?id=289400 The court upheld the validity of the seizure of 59 wristwatches and the show cause notice. The officer had a reasonable belief that the goods were smuggled, and the notice was found to be valid despite being issued by an Assistant Collector. The court determined that the notice was not vague and dismissed the appeal without costs. en-us Wed, 02 Mar 1977 00:00:00 +0530 Wed, 29 Jul 2020 11:58:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289400 The court upheld the validity of the seizure of 59 wristwatches and the show cause notice. The officer had a reasonable belief that the goods were smuggled, and the notice was found to be valid despite being issued by an Assistant Collector. The court determined that the notice was not vague and dismissed the appeal without costs. Case-Laws Indian Laws Wed, 02 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289400