https://www.taxtmi.com/caselaws?id=50426 Proceedings initiated beyond six months from seizure were held time-barred where the show cause notice contained no allegation of fraud, collusion, wilful misstatement or suppression of facts. The note also states that Rule 173Q was not attracted for non-entry of seized copper strips in RG 1 because the goods were described as semi-finished and not yet marketable, so RG 1 entry was not required. Mere non-accountal, without evidence of intent to remove goods clandestinely or evade duty, was insufficient for confiscation or penalty. en-us Mon, 22 Jan 2001 00:00:00 +0530 Sat, 21 Aug 2010 16:13:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50426 Proceedings initiated beyond six months from seizure were held time-barred where the show cause notice contained no allegation of fraud, collusion, wilful misstatement or suppression of facts. The note also states that Rule 173Q was not attracted for non-entry of seized copper strips in RG 1 because the goods were described as semi-finished and not yet marketable, so RG 1 entry was not required. Mere non-accountal, without evidence of intent to remove goods clandestinely or evade duty, was insufficient for confiscation or penalty. Case-Laws Central Excise Mon, 22 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50426