https://www.taxtmi.com/caselaws?id=773165 CESTAT Mumbai set aside confiscation of imported goods and penalty imposed on appellant. The tribunal found that customs authorities failed to issue proper show cause notice under section 124 of Customs Act, 1962 before confiscation. Despite appellant discharging duty liability on current and past imports in August 2013, goods were seized later without clear intent to confiscate being communicated. No post-importation conditions were breached, and section 111(m) provisions were inapplicable as differential duty was paid immediately upon notification. The confiscation under section 111 and penalty under section 112 were unsustainable given prompt duty compliance. en-us Tue, 03 Jun 2025 00:00:00 +0530 Thu, 19 Jun 2025 08:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773165 CESTAT Mumbai set aside confiscation of imported goods and penalty imposed on appellant. The tribunal found that customs authorities failed to issue proper show cause notice under section 124 of Customs Act, 1962 before confiscation. Despite appellant discharging duty liability on current and past imports in August 2013, goods were seized later without clear intent to confiscate being communicated. No post-importation conditions were breached, and section 111(m) provisions were inapplicable as differential duty was paid immediately upon notification. The confiscation under section 111 and penalty under section 112 were unsustainable given prompt duty compliance. Case-Laws Customs Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773165