https://www.taxtmi.com/caselaws?id=86986 The Tribunal set aside the order of confiscation and penalty imposed on gold biscuits recovered from the appellant's residence, remanding the case to the Collector (Appeals) for a detailed examination of the submissions. The Tribunal found that the impugned order lacked thorough consideration of the appellant's arguments and failed to provide detailed findings. The appellant was granted a fresh opportunity to present their case before the Collector (Appeals) to address the procedural deficiencies identified. The appeal was allowed solely on procedural grounds, without delving into the merits of the case. en-us Tue, 20 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 17:17:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86986 The Tribunal set aside the order of confiscation and penalty imposed on gold biscuits recovered from the appellant's residence, remanding the case to the Collector (Appeals) for a detailed examination of the submissions. The Tribunal found that the impugned order lacked thorough consideration of the appellant's arguments and failed to provide detailed findings. The appellant was granted a fresh opportunity to present their case before the Collector (Appeals) to address the procedural deficiencies identified. The appeal was allowed solely on procedural grounds, without delving into the merits of the case. Case-Laws Customs Tue, 20 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86986