Notice proposing confiscation of goods without specific reason is untenable: Andhra Pradesh HC

Cluster Enterprises Vs Deputy Assistant Commissioner (ST) (Andhra Pradesh High Court) Andhra Pradesh High Court held that show cause notice proposing confiscation of goods failed to contain specific reason for confiscation. Further, order relating to confiscation of goods didn’t mentioned DIN. Accordingly, order set aside and matter remanded back. Facts- The petitioners herein are dealers of scrap iron and were transporting scrap iron for sale to a dealer in Telangana State. The vehicles in which this scrap iron was being transported was stopped for verification and inspection on 27.04.2024 ...