https://www.taxtmi.com/caselaws?id=45613 The Court held that the customs authorities lacked jurisdiction to issue show cause notices due to misinterpretation of the goods' status as neither "export goods" nor "dutiable goods." The alleged mis-declaration of goods for customs duties exemption did not violate Sections 113 and 114 of the Customs Act. The petitioner's bond was deemed executed under compulsion and did not confer jurisdiction on the authorities. Consequently, the appeal succeeded, overturning the lower court's decision. The Rule issued in 1969 was made absolute, with a stay on its operation for six weeks after the Court's vacation. en-us Fri, 03 Oct 1975 00:00:00 +0530 Mon, 12 Jul 2010 17:49:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45613 The Court held that the customs authorities lacked jurisdiction to issue show cause notices due to misinterpretation of the goods' status as neither "export goods" nor "dutiable goods." The alleged mis-declaration of goods for customs duties exemption did not violate Sections 113 and 114 of the Customs Act. The petitioner's bond was deemed executed under compulsion and did not confer jurisdiction on the authorities. Consequently, the appeal succeeded, overturning the lower court's decision. The Rule issued in 1969 was made absolute, with a stay on its operation for six weeks after the Court's vacation. Case-Laws Customs Fri, 03 Oct 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45613