https://www.taxtmi.com/caselaws?id=81174 The Tribunal set aside the confiscation and penalties imposed under Sections 113 and 114 of the Customs Act, 1962, due to lack of clear findings and reliance on survey reports. The case involved alleged misdeclaration of fish quantity in Import Manifests and Shipping Bills. The matter was remanded for de novo adjudication, emphasizing the need for authorities to prove charges with credible evidence and provide clear basis for decisions. Appellants were granted an opportunity for a fair hearing and to be informed of the basis for further proceedings. Appeals allowed by remand. en-us Tue, 23 Oct 1990 00:00:00 +0530 Wed, 22 Jun 2011 18:22:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81174 The Tribunal set aside the confiscation and penalties imposed under Sections 113 and 114 of the Customs Act, 1962, due to lack of clear findings and reliance on survey reports. The case involved alleged misdeclaration of fish quantity in Import Manifests and Shipping Bills. The matter was remanded for de novo adjudication, emphasizing the need for authorities to prove charges with credible evidence and provide clear basis for decisions. Appellants were granted an opportunity for a fair hearing and to be informed of the basis for further proceedings. Appeals allowed by remand. Case-Laws Customs Tue, 23 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81174