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    <title>2022 (2) TMI 746 - CESTAT BANGALORE</title>
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    <description>The Tribunal set aside the impugned order, including the confiscation of 4 kgs. of gold and gold ornaments, and the imposition of penalties, due to the lack of jurisdiction by Customs authorities over SEZ units. The Tribunal emphasized adherence to natural justice and found the Customs actions premature and assumption-based. Appeals were allowed with consequential reliefs.</description>
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      <description>The Tribunal set aside the impugned order, including the confiscation of 4 kgs. of gold and gold ornaments, and the imposition of penalties, due to the lack of jurisdiction by Customs authorities over SEZ units. The Tribunal emphasized adherence to natural justice and found the Customs actions premature and assumption-based. Appeals were allowed with consequential reliefs.</description>
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