https://www.taxtmi.com/caselaws?id=45679 A vague show cause notice that combines multiple possible contraventions without identifying the precise charge or factual basis does not give a reasonable opportunity of defence. The confiscation order also failed because the authorities did not properly consider the petitioners' explanation that the goods were covered by baggage allowance and that duty had been paid consistently with lawful baggage clearance. On that basis, the confiscation and appellate orders were set aside and the petitions succeeded. en-us Wed, 08 Oct 1969 00:00:00 +0530 Tue, 13 Jul 2010 11:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45679 A vague show cause notice that combines multiple possible contraventions without identifying the precise charge or factual basis does not give a reasonable opportunity of defence. The confiscation order also failed because the authorities did not properly consider the petitioners' explanation that the goods were covered by baggage allowance and that duty had been paid consistently with lawful baggage clearance. On that basis, the confiscation and appellate orders were set aside and the petitions succeeded. Case-Laws Customs Wed, 08 Oct 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45679