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of <h1>Tribunal Upholds Commissioner's Order on Currency Confiscation, Citing Lack of Fair Opportunity for Defense</h1> <h3>COMMISSIONER OF CUSTOMS (P), MUMBAI Versus GANPAT SINGH JODHA</h3> COMMISSIONER OF CUSTOMS (P), MUMBAI Versus GANPAT SINGH JODHA - 2003 (157) E.L.T. 201 (Tri. - Mumbai) The Revenue challenged the Commissioner (Appeals) order regarding the confiscation of currency from M/s. Star Tours & Travels. The Tribunal upheld the decision, stating that the action was taken hastily without giving the respondent a fair opportunity to defend.
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