https://www.taxtmi.com/caselaws?id=51318 The Appellate Tribunal CEGAT, Mumbai allowed the appeals against the Commissioner of Customs (P), Mumbai's order regarding improper disposal of imported goods. The Tribunal found the show cause notices invalid due to lack of specific allegations of intent to evade duty and exceeding the time period for issuance. It also deemed the confiscation orders unsustainable as the goods were still in custody and the pass book's validity was not questioned. Consequently, the confirmation of duty and confiscation orders were set aside, leading to the full remittance of penalties imposed on the appellants. en-us Mon, 29 Jul 2002 00:00:00 +0530 Fri, 24 Sep 2010 10:36:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51318 The Appellate Tribunal CEGAT, Mumbai allowed the appeals against the Commissioner of Customs (P), Mumbai's order regarding improper disposal of imported goods. The Tribunal found the show cause notices invalid due to lack of specific allegations of intent to evade duty and exceeding the time period for issuance. It also deemed the confiscation orders unsustainable as the goods were still in custody and the pass book's validity was not questioned. Consequently, the confirmation of duty and confiscation orders were set aside, leading to the full remittance of penalties imposed on the appellants. Case-Laws Customs Mon, 29 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51318