COMMNR.OF CUSTOMS MUMBAI vs JAGDISH CANCER & RESEARCH CENTRE

The Supreme Court upheld the Customs, Excise and Gold (Control) Appellate Tribunal's decision, which set aside the confiscation of imported equipment and penalty imposed on M/s Jagdish Cancer and Research Centre under Section 111(o) and Section 112 of the Customs Act, 1962. The Court found that the show cause notice was invalid as it was not issued by a competent officer and was beyond the time limit specified in Section 28(1) of the Customs Act. The Court clarified that while customs duty liability was acknowledged, the conditions for confiscation were not met due to procedural deficiencies.