https://www.taxtmi.com/caselaws?id=78545 The court ruled in favor of the applicants, stating that the Tribunal was not justified in invoking Section 120(2) of the Customs Act for the confiscation of silver without providing proper notice and an opportunity for the applicants to be heard. The court emphasized the importance of natural justice principles, highlighting that the absence of a specific show cause notice invoking Section 120(2) deprived the applicants of a fair chance to present their case. As a result, the court held that the Tribunal's decision to confiscate the silver under Section 120(2) was invalid. The reference was answered with no order as to costs. en-us Tue, 20 Apr 2010 00:00:00 +0530 Fri, 26 Nov 2010 12:38:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78545 The court ruled in favor of the applicants, stating that the Tribunal was not justified in invoking Section 120(2) of the Customs Act for the confiscation of silver without providing proper notice and an opportunity for the applicants to be heard. The court emphasized the importance of natural justice principles, highlighting that the absence of a specific show cause notice invoking Section 120(2) deprived the applicants of a fair chance to present their case. As a result, the court held that the Tribunal's decision to confiscate the silver under Section 120(2) was invalid. The reference was answered with no order as to costs. Case-Laws Customs Tue, 20 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78545