https://www.taxtmi.com/caselaws?id=74071 The Tribunal set aside the Collector of Customs (Appeals) Bombay's order confiscating a Webley Revolver and cartridges imported by the appellant's sister-in-law. The Tribunal found the Collector's decision lacked proper explanation and consideration of the appellant's arguments. Emphasizing the legal requirement for a detailed rationale, the Tribunal remanded the matter for reconsideration. The Collector was directed to review the justification for confiscation and examine alleged past Customs House practices. The appellant was granted the opportunity to provide evidence supporting the past practice claim, with instructions for a lawful decision after due consideration. en-us Fri, 20 Mar 1987 00:00:00 +0530 Mon, 06 Jun 2011 15:49:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74071 The Tribunal set aside the Collector of Customs (Appeals) Bombay's order confiscating a Webley Revolver and cartridges imported by the appellant's sister-in-law. The Tribunal found the Collector's decision lacked proper explanation and consideration of the appellant's arguments. Emphasizing the legal requirement for a detailed rationale, the Tribunal remanded the matter for reconsideration. The Collector was directed to review the justification for confiscation and examine alleged past Customs House practices. The appellant was granted the opportunity to provide evidence supporting the past practice claim, with instructions for a lawful decision after due consideration. Case-Laws Customs Fri, 20 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74071