1998 (11) TMI 277 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Calcutta remanded a case back to the Commissioner (Appeals) for deciding on merits, as the appeal was allowed due to an invalid show cause notice issued beyond the six-month period from seizure. The Tribunal cited a Supreme Court decision that show cause notices under Section 124 survive even if seized goods are returned, as Sections 110 and 124 are independent and distinct.