https://www.taxtmi.com/caselaws?id=45507 The High Court upheld the decision that the seizure and show cause notice were issued without jurisdiction. The court found that the goods were protected under the Indo-Nepal Transit Treaty, and the Customs Authorities lacked grounds to confiscate them under Section 111(o) of the Customs Act, 1962. The appeal by the Union of India was dismissed, with no order as to costs. en-us Tue, 04 Jul 2000 00:00:00 +0530 Mon, 12 Jul 2010 11:41:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45507 The High Court upheld the decision that the seizure and show cause notice were issued without jurisdiction. The court found that the goods were protected under the Indo-Nepal Transit Treaty, and the Customs Authorities lacked grounds to confiscate them under Section 111(o) of the Customs Act, 1962. The appeal by the Union of India was dismissed, with no order as to costs. Case-Laws Customs Tue, 04 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45507