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![Export Confiscation Order of Rs. 34 Cr set aside on Procedural Grounds: CESTAT Emphasizes Mandatory Nature of Section 138B in Customs Proceedings [Read Order] Export Confiscation Order of Rs. 34 Cr set aside on Procedural Grounds: CESTAT Emphasizes Mandatory Nature of Section 138B in Customs Proceedings [Read Order]](https://images.taxscan.in/h-upload/2026/01/12/500x300_2118399-export-confiscation-order-procedural-grounds-cestat-emphasizes-section-138b-customs-proceedings-taxscan.webp)
Export Confiscation Order of Rs. 34 Cr set aside on Procedural Grounds: CESTAT Emphasizes Mandatory Nature of Section 138B in Customs Proceedings [Read Order]
The Principal Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) at New Delhi, set aside confiscation and penalties of ₹34.01...


![Appellant to approach HC only when all the objections raised before the Authority who issued SCN: Delhi High Court [Read Order] Appellant to approach HC only when all the objections raised before the Authority who issued SCN: Delhi High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/02/Appellant-Authority-SCN-Delhi-High-court-Taxscan.jpg)