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    <title>1995 (10) TMI 108 - CEGAT, NEW DELHI</title>
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    <description>Natural justice required the claimant to seized silver and currency to be impleaded and heard before any final confiscatory order was passed. The goods were claimed by a third party, and the appellants consistently denied ownership, so the sole claimant should have been made a party to the proceedings and given a personal hearing. The confiscation order was therefore set aside and the matter was remanded for de novo adjudication with a direction to grant personal hearing to the appellants.</description>
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    <pubDate>Tue, 24 Oct 1995 00:00:00 +0530</pubDate>
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      <title>1995 (10) TMI 108 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=84572</link>
      <description>Natural justice required the claimant to seized silver and currency to be impleaded and heard before any final confiscatory order was passed. The goods were claimed by a third party, and the appellants consistently denied ownership, so the sole claimant should have been made a party to the proceedings and given a personal hearing. The confiscation order was therefore set aside and the matter was remanded for de novo adjudication with a direction to grant personal hearing to the appellants.</description>
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      <pubDate>Tue, 24 Oct 1995 00:00:00 +0530</pubDate>
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