Revenue Cannot Recover Customs Duty on Confiscated Goods with Redemption if Not Demanded in Show Cause Notice.

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....Scope of SCN - recovery of Customs Duty - Whether the revenue is entitled to recover the customs duty u/s 125(2) of the Customs Act on the goods which are confiscated under Section 111(d) and allowed redemption u/s 125(1), even when no specific demand is made in the show cause notice? - Held No....