https://www.taxtmi.com/caselaws?id=52783 The Appellate Tribunal CESTAT, New Delhi ruled in a case involving misdeclaration of goods value and seizure under Section 110 of the Customs Act. The Tribunal held that Section 110(2) was not applicable once the goods were provisionally released against bond and cash deposit, setting aside the show cause notice and Commissioner's order. It directed adjudication under Section 124 within three months and clarified that the refund claim was beyond the appeal's scope. The Tribunal emphasized that the Department could proceed under Section 124 for confiscation without relying on Section 110(2) if valid grounds existed, allowing the appeal partially. en-us Thu, 22 Apr 2004 00:00:00 +0530 Thu, 07 Oct 2010 17:16:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52783 The Appellate Tribunal CESTAT, New Delhi ruled in a case involving misdeclaration of goods value and seizure under Section 110 of the Customs Act. The Tribunal held that Section 110(2) was not applicable once the goods were provisionally released against bond and cash deposit, setting aside the show cause notice and Commissioner's order. It directed adjudication under Section 124 within three months and clarified that the refund claim was beyond the appeal's scope. The Tribunal emphasized that the Department could proceed under Section 124 for confiscation without relying on Section 110(2) if valid grounds existed, allowing the appeal partially. Case-Laws Customs Thu, 22 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52783