Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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Section 130 requires that no confiscation of goods or conveyance be ordered without giving the affected person a personal hearing. Mere consideration of a written reply is not enough to satisfy the statutory mandate or the principle of audi alteram partem. As the impugned confiscation order showed no indication that any hearing had been granted, it was held to be vitiated for non-compliance with the mandatory procedure. The High Court quashed the order and remitted the matter for fresh adjudication after affording the petitioner an opportunity of hearing.
Section 130 requires that no confiscation of goods or conveyance be ordered without giving the affected person a personal hearing. Mere consideration of a written reply is not enough to satisfy the statutory mandate or the principle of audi alteram partem. As the impugned confiscation order showed no indication that any hearing had been granted, it was held to be vitiated for non-compliance with the mandatory procedure. The High Court quashed the order and remitted the matter for fresh adjudication after affording the petitioner an opportunity of hearing.
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