https://www.taxtmi.com/caselaws?id=755901 Disposal of seized non-perishable gold cannot be ordered merely on the basis of a recorded statement when no show cause notice has been issued and adjudication has not been completed. The Kerala HC held that, in the absence of perishability, the authorities must first follow the statutory notice and adjudicatory process before taking any disposal action. The notice for disposal was therefore set aside, and the authorities were required to issue a show cause notice, complete adjudication, and proceed only thereafter. en-us Tue, 20 Feb 2024 00:00:00 +0530 Tue, 23 Jul 2024 08:49:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755901 Disposal of seized non-perishable gold cannot be ordered merely on the basis of a recorded statement when no show cause notice has been issued and adjudication has not been completed. The Kerala HC held that, in the absence of perishability, the authorities must first follow the statutory notice and adjudicatory process before taking any disposal action. The notice for disposal was therefore set aside, and the authorities were required to issue a show cause notice, complete adjudication, and proceed only thereafter. Case-Laws Customs Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755901