https://www.taxtmi.com/caselaws?id=422735 The Chennai III Commissionerate's jurisdiction to investigate and issue Show Cause Notices based on seizures in Kasimedu was upheld, despite challenges. The appellant, a Customs Broker, was cleared of abetting smuggling due to lack of evidence. Penalties imposed under sec. 114(i) were deemed improper as confiscation was not proposed in the Show Cause Notice. The Corrigendum issued for confiscation was invalidated for exceeding its scope. Consequently, penalties were set aside, and both appeals were allowed due to the lack of proper proposal for confiscation in the initial notice. en-us Thu, 19 May 2022 00:00:00 +0530 Fri, 20 May 2022 21:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422735 The Chennai III Commissionerate's jurisdiction to investigate and issue Show Cause Notices based on seizures in Kasimedu was upheld, despite challenges. The appellant, a Customs Broker, was cleared of abetting smuggling due to lack of evidence. Penalties imposed under sec. 114(i) were deemed improper as confiscation was not proposed in the Show Cause Notice. The Corrigendum issued for confiscation was invalidated for exceeding its scope. Consequently, penalties were set aside, and both appeals were allowed due to the lack of proper proposal for confiscation in the initial notice. Case-Laws Customs Thu, 19 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422735