https://www.taxtmi.com/caselaws?id=437541 The tribunal held that the DRI officers are competent to initiate proceedings under Section 124 of the Customs Act, 1962. The Show Cause Notice issued beyond the prescribed time limit was deemed valid due to an extension granted by the Commissioner of Customs and the exclusion of time during the COVID-19 period. The confiscation of gold bangles and silver bar was deemed illegal as they were of Indian origin and lacked evidence of smuggling. The burden of proof regarding the goods' origin was discharged by the appellants. The denial of the right to cross-examine the expert was found unjustified, and reliance on retracted statements was deemed insufficient. Penalties imposed under Section 112 were not justified, leading to the tribunal setting aside the Impugned Order and allowing the appeals. en-us Thu, 04 May 2023 00:00:00 +0530 Tue, 09 May 2023 08:06:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437541 The tribunal held that the DRI officers are competent to initiate proceedings under Section 124 of the Customs Act, 1962. The Show Cause Notice issued beyond the prescribed time limit was deemed valid due to an extension granted by the Commissioner of Customs and the exclusion of time during the COVID-19 period. The confiscation of gold bangles and silver bar was deemed illegal as they were of Indian origin and lacked evidence of smuggling. The burden of proof regarding the goods' origin was discharged by the appellants. The denial of the right to cross-examine the expert was found unjustified, and reliance on retracted statements was deemed insufficient. Penalties imposed under Section 112 were not justified, leading to the tribunal setting aside the Impugned Order and allowing the appeals. Case-Laws Customs Thu, 04 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437541