https://www.taxtmi.com/caselaws?id=41414 The court focused on the compliance with statutory requirements for issuing a show cause notice under the Customs Act, 1962. The petitioner's goods were seized by Customs officials, who claimed the goods were liable for confiscation. The court found discrepancies in the respondent's submissions regarding the notice sent to the petitioner, emphasizing the importance of strict compliance with statutory requirements. Ultimately, the court ruled in favor of the petitioner, ordering the return of the seized goods due to the lack of evidence supporting the valid issuance of a show cause notice within the specified period. en-us Fri, 04 Mar 1983 00:00:00 +0530 Thu, 03 Jun 2010 10:16:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41414 The court focused on the compliance with statutory requirements for issuing a show cause notice under the Customs Act, 1962. The petitioner's goods were seized by Customs officials, who claimed the goods were liable for confiscation. The court found discrepancies in the respondent's submissions regarding the notice sent to the petitioner, emphasizing the importance of strict compliance with statutory requirements. Ultimately, the court ruled in favor of the petitioner, ordering the return of the seized goods due to the lack of evidence supporting the valid issuance of a show cause notice within the specified period. Case-Laws Customs Fri, 04 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41414