https://www.taxtmi.com/caselaws?id=80386 The Tribunal allowed the appeals, setting aside the Collector's order of confiscation and penalties. The appellants were entitled to consequential reliefs as the department failed to establish the smuggled nature of the goods and did not adhere to procedural fairness. en-us Fri, 10 Nov 1989 00:00:00 +0530 Thu, 16 Jun 2011 15:12:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80386 The Tribunal allowed the appeals, setting aside the Collector's order of confiscation and penalties. The appellants were entitled to consequential reliefs as the department failed to establish the smuggled nature of the goods and did not adhere to procedural fairness. Case-Laws Customs Fri, 10 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80386