https://www.taxtmi.com/caselaws?id=415725 The High Court directed the Tribunal to consider the competence under section 110 of the Customs Act, 1962 for seizure, leading to the confiscation of goods and imposition of penalties due to discrepancies. The Tribunal clarified the jurisdictional validity of the show cause notice issued by a Central Excise officer and emphasized the appellant's failure to prove legal possession of imported goods. Concerns were raised regarding the adequacy of the appellant's defense presentation during adjudication, leading to the Tribunal setting aside the order and remanding the matter for a fresh decision to ensure procedural fairness and justice. en-us Thu, 09 Dec 2021 00:00:00 +0530 Mon, 13 Dec 2021 08:35:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415725 The High Court directed the Tribunal to consider the competence under section 110 of the Customs Act, 1962 for seizure, leading to the confiscation of goods and imposition of penalties due to discrepancies. The Tribunal clarified the jurisdictional validity of the show cause notice issued by a Central Excise officer and emphasized the appellant's failure to prove legal possession of imported goods. Concerns were raised regarding the adequacy of the appellant's defense presentation during adjudication, leading to the Tribunal setting aside the order and remanding the matter for a fresh decision to ensure procedural fairness and justice. Case-Laws Customs Thu, 09 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415725