https://www.taxtmi.com/caselaws?id=81995 The Tribunal allowed the appeal against the absolute confiscation of goods and penalty imposition. The appellant, intercepted while trying to clear baggage, argued that the confessional statement admitting duty evasion was involuntary and lacked proper procedure. With no evidence beyond the confiscated goods and no show cause notice issued, the Tribunal found procedural irregularities and arbitrariness in customs officers' actions. Emphasizing the importance of due process and authentic evidence, the Tribunal set aside the Collector's order, highlighting the need to uphold principles of natural justice in customs cases. en-us Fri, 21 Feb 1992 00:00:00 +0530 Fri, 01 Jul 2011 12:26:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81995 The Tribunal allowed the appeal against the absolute confiscation of goods and penalty imposition. The appellant, intercepted while trying to clear baggage, argued that the confessional statement admitting duty evasion was involuntary and lacked proper procedure. With no evidence beyond the confiscated goods and no show cause notice issued, the Tribunal found procedural irregularities and arbitrariness in customs officers' actions. Emphasizing the importance of due process and authentic evidence, the Tribunal set aside the Collector's order, highlighting the need to uphold principles of natural justice in customs cases. Case-Laws Customs Fri, 21 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81995