https://www.taxtmi.com/caselaws?id=414884 The Tribunal allowed the appeals, setting aside the order passed by the Commissioner of Customs (Import). The show cause notice issued by the Additional Director General, DRI was declared without jurisdiction, rendering the subsequent demand for customs duty, penalties, interest, and confiscation of goods invalid. The penalties imposed under the Customs Act were also set aside as they were based on the invalid demand. The Tribunal emphasized that penalties linked to an invalid demand could not be sustained, ultimately invalidating the entire proceedings. en-us Mon, 15 Nov 2021 00:00:00 +0530 Fri, 05 Aug 2022 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414884 The Tribunal allowed the appeals, setting aside the order passed by the Commissioner of Customs (Import). The show cause notice issued by the Additional Director General, DRI was declared without jurisdiction, rendering the subsequent demand for customs duty, penalties, interest, and confiscation of goods invalid. The penalties imposed under the Customs Act were also set aside as they were based on the invalid demand. The Tribunal emphasized that penalties linked to an invalid demand could not be sustained, ultimately invalidating the entire proceedings. Case-Laws Customs Mon, 15 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414884