https://www.taxtmi.com/caselaws?id=44310 The SC allowed the appeal, set aside the HC's judgment and held that show-cause notices under Sections 28 and 124 were valid. Where stainless steel containers were allegedly painted to resemble mild steel to evade prohibition, a fraudulently obtained clearance under Section 47 does not preclude initiation of confiscation proceedings under Section 124. The HC erred by delving into evidence and quashing the investigation at the show-cause stage; factual weighing is for the authorities under Sections 28 and 124, and the HC should not have foreclosed remedies under Section 130. en-us Thu, 08 Aug 1996 00:00:00 +0530 Tue, 14 Oct 2025 22:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44310 The SC allowed the appeal, set aside the HC's judgment and held that show-cause notices under Sections 28 and 124 were valid. Where stainless steel containers were allegedly painted to resemble mild steel to evade prohibition, a fraudulently obtained clearance under Section 47 does not preclude initiation of confiscation proceedings under Section 124. The HC erred by delving into evidence and quashing the investigation at the show-cause stage; factual weighing is for the authorities under Sections 28 and 124, and the HC should not have foreclosed remedies under Section 130. Case-Laws Customs Thu, 08 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44310