https://www.taxtmi.com/caselaws?id=396985 The Tribunal allowed the appeals, setting aside the impugned order, ruling in favor of the appellants. It held that the Customs authorities lacked jurisdiction within the SEZ, confiscation and penalties imposed were unjustified, appellants' explanations for silver and gold shortages were valid, and denial of cross-examination violated natural justice principles. The SEZ Act prevailed over the Customs Act, entitling the appellants to consequential benefits. en-us Fri, 24 Jul 2020 00:00:00 +0530 Tue, 27 Jul 2021 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396985 The Tribunal allowed the appeals, setting aside the impugned order, ruling in favor of the appellants. It held that the Customs authorities lacked jurisdiction within the SEZ, confiscation and penalties imposed were unjustified, appellants' explanations for silver and gold shortages were valid, and denial of cross-examination violated natural justice principles. The SEZ Act prevailed over the Customs Act, entitling the appellants to consequential benefits. Case-Laws Customs Fri, 24 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396985