https://www.taxtmi.com/caselaws?id=416670 The Tribunal set aside the impugned order confirming customs duty, penalties, and confiscation, due to the invalidity of the Show Cause Notice (SCN) issued by the DRI. Relying on legal precedents, including the Canon India case, the Tribunal held that proceedings initiated by the DRI without proper authority were unsustainable. As the basis for penalties and confiscation was flawed, the impugned order was overturned in favor of the appellants, emphasizing the necessity of adhering to legal procedures in customs proceedings. en-us Tue, 04 Jan 2022 00:00:00 +0530 Wed, 05 Jan 2022 05:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416670 The Tribunal set aside the impugned order confirming customs duty, penalties, and confiscation, due to the invalidity of the Show Cause Notice (SCN) issued by the DRI. Relying on legal precedents, including the Canon India case, the Tribunal held that proceedings initiated by the DRI without proper authority were unsustainable. As the basis for penalties and confiscation was flawed, the impugned order was overturned in favor of the appellants, emphasizing the necessity of adhering to legal procedures in customs proceedings. Case-Laws Customs Tue, 04 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416670