https://www.taxtmi.com/caselaws?id=447232 The CESTAT Mumbai dismissed an appeal for provisional release of seized gold bars imported under Advance Authorisation Scheme exemption. The appellants had been issued show cause notices regarding the seized goods. The tribunal held that since the department had already adjudicated the show cause notices and passed final orders, the appeal for provisional release became infructuous. The court noted that Section 110 of Customs Act, 1962 provides for seizure of goods liable to confiscation and mandates show cause notices within six months. CBIC instructions established time limits for adjudication. The appeal was dismissed as it could not be considered after final adjudication. en-us Tue, 19 Dec 2023 00:00:00 +0530 Thu, 21 Dec 2023 09:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447232 The CESTAT Mumbai dismissed an appeal for provisional release of seized gold bars imported under Advance Authorisation Scheme exemption. The appellants had been issued show cause notices regarding the seized goods. The tribunal held that since the department had already adjudicated the show cause notices and passed final orders, the appeal for provisional release became infructuous. The court noted that Section 110 of Customs Act, 1962 provides for seizure of goods liable to confiscation and mandates show cause notices within six months. CBIC instructions established time limits for adjudication. The appeal was dismissed as it could not be considered after final adjudication. Case-Laws Customs Tue, 19 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447232