https://www.taxtmi.com/caselaws?id=81553 The Tribunal allowed a party to be heard alongside an appeal against the Additional Collector of Customs' order. A miscellaneous application for impleading a party was dismissed as the party had filed a separate appeal. The confiscation of Rs. 1,00,000 under the Customs Act was challenged, with the Tribunal finding procedural errors and lack of evidence, leading to the confiscation and penalty being set aside. The confiscated amount was ordered to be returned to the appellant, emphasizing adherence to procedural requirements and establishing ownership claims in customs proceedings. en-us Wed, 04 Sep 1991 00:00:00 +0530 Mon, 27 Jun 2011 13:55:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81553 The Tribunal allowed a party to be heard alongside an appeal against the Additional Collector of Customs' order. A miscellaneous application for impleading a party was dismissed as the party had filed a separate appeal. The confiscation of Rs. 1,00,000 under the Customs Act was challenged, with the Tribunal finding procedural errors and lack of evidence, leading to the confiscation and penalty being set aside. The confiscated amount was ordered to be returned to the appellant, emphasizing adherence to procedural requirements and establishing ownership claims in customs proceedings. Case-Laws Customs Wed, 04 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81553