https://www.taxtmi.com/caselaws?id=82145 The tribunal set aside the adjudication order confiscating contraband goods and penalties under the Customs Act, 1962, due to the denial of principles of natural justice. The burden of proof shifted to the appellants, who were found to have failed to discharge it adequately. The tribunal emphasized the importance of considering all evidence and providing reasons for disbelief. The case was remanded for a fresh hearing with directions for the adjudicating authority to consider the documents, grant a personal hearing, and issue a reasoned order within a specified timeframe. en-us Tue, 08 Sep 1992 00:00:00 +0530 Sat, 02 Jul 2011 12:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82145 The tribunal set aside the adjudication order confiscating contraband goods and penalties under the Customs Act, 1962, due to the denial of principles of natural justice. The burden of proof shifted to the appellants, who were found to have failed to discharge it adequately. The tribunal emphasized the importance of considering all evidence and providing reasons for disbelief. The case was remanded for a fresh hearing with directions for the adjudicating authority to consider the documents, grant a personal hearing, and issue a reasoned order within a specified timeframe. Case-Laws Customs Tue, 08 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82145