https://www.taxtmi.com/caselaws?id=72358 Confiscation and redemption of imported dental items required reconsideration because the original authority had not evaluated material evidence, including earlier clearances of similar goods under Open General Licence, the licensing authority's view, and the impact of substantially similar import policy provisions. The expert opinion from the Principal, Madras Dental College was treated as ambiguous, as the two letters relied on were not reconcilable, and fairness required a hearing before any contrary view was adopted. On that basis, the impugned order was set aside and the matter remitted for fresh decision in observance of natural justice. en-us Wed, 28 May 1986 00:00:00 +0530 Wed, 18 May 2011 17:44:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72358 Confiscation and redemption of imported dental items required reconsideration because the original authority had not evaluated material evidence, including earlier clearances of similar goods under Open General Licence, the licensing authority's view, and the impact of substantially similar import policy provisions. The expert opinion from the Principal, Madras Dental College was treated as ambiguous, as the two letters relied on were not reconcilable, and fairness required a hearing before any contrary view was adopted. On that basis, the impugned order was set aside and the matter remitted for fresh decision in observance of natural justice. Case-Laws Customs Wed, 28 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72358