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Confiscated Goods: Duty Demand Must Be Specified in Show Cause Notice u/ss 124 & 125 of Customs Act.

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Full Text of the Document

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....Demand of duty on confiscated goods - option to redeem the goods in lieu of confiscation - Scope of Sections 124 and 125 - when in the Show Cause Notice issued under Section 124, nothing was stated about the payment of import duty, there could not have been direction to that effect in the final order - SC....

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