https://www.taxtmi.com/caselaws?id=416258 The Tribunal found in favor of the appellants in a customs case. The Show Cause Notice was deemed untimely and void ab initio due to being issued after the mandatory period. The appellants were denied proper service and sufficient notice period, violating natural justice principles. They successfully proved the legitimate possession of the seized gold through documentation. The Tribunal criticized the presumption of smuggling based solely on foreign markings, emphasizing the department's failure to investigate. Consequently, the Order-in-Appeal was overturned, and the appellants' appeals were granted. en-us Wed, 22 Dec 2021 00:00:00 +0530 Fri, 24 Dec 2021 08:46:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416258 The Tribunal found in favor of the appellants in a customs case. The Show Cause Notice was deemed untimely and void ab initio due to being issued after the mandatory period. The appellants were denied proper service and sufficient notice period, violating natural justice principles. They successfully proved the legitimate possession of the seized gold through documentation. The Tribunal criticized the presumption of smuggling based solely on foreign markings, emphasizing the department's failure to investigate. Consequently, the Order-in-Appeal was overturned, and the appellants' appeals were granted. Case-Laws Customs Wed, 22 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416258