https://www.taxtmi.com/caselaws?id=400791 The Appellate Tribunal set aside the Commissioner (Appeals)'s order and allowed the appeal by the Commissioner of Customs (Preventive), Lucknow. The Tribunal emphasized that the proper officer had reasonable grounds for seizure under Section 110(1) of the Customs Act, with the final determination of confiscation to take place during proceedings under Section 124, affording the exporter an opportunity to present their case. The Tribunal highlighted procedural issues and clarified the application of Section 14 and Export Valuation Rules in confiscation proceedings. en-us Tue, 10 Nov 2020 00:00:00 +0530 Fri, 28 May 2021 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400791 The Appellate Tribunal set aside the Commissioner (Appeals)'s order and allowed the appeal by the Commissioner of Customs (Preventive), Lucknow. The Tribunal emphasized that the proper officer had reasonable grounds for seizure under Section 110(1) of the Customs Act, with the final determination of confiscation to take place during proceedings under Section 124, affording the exporter an opportunity to present their case. The Tribunal highlighted procedural issues and clarified the application of Section 14 and Export Valuation Rules in confiscation proceedings. Case-Laws Customs Tue, 10 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400791