https://www.taxtmi.com/caselaws?id=83981 The Tribunal set aside the penalty imposed on the appellant, ruling that Section 123 of the Customs Act did not apply to the seizure conducted by the Police. Emphasizing the need for procedural fairness, the Tribunal granted the appellant the right to cross-examine the mahazar witnesses to challenge the seizure of goods. The decision underscored the importance of upholding due process and ensuring the appellant's rights were respected, leading to the matter being remanded for reconsideration in line with legal principles. en-us Tue, 10 Jan 1995 00:00:00 +0530 Tue, 19 Jul 2011 11:04:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83981 The Tribunal set aside the penalty imposed on the appellant, ruling that Section 123 of the Customs Act did not apply to the seizure conducted by the Police. Emphasizing the need for procedural fairness, the Tribunal granted the appellant the right to cross-examine the mahazar witnesses to challenge the seizure of goods. The decision underscored the importance of upholding due process and ensuring the appellant's rights were respected, leading to the matter being remanded for reconsideration in line with legal principles. Case-Laws Customs Tue, 10 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83981