https://www.taxtmi.com/caselaws?id=87533 The Tribunal allowed the appeal, set aside the impugned order of the Additional Collector of Customs in Mumbai confiscating 24 gold bars and imposing a penalty of Rs.60,000 on the appellant. It was found that the appellant was not provided with a reasonable opportunity to make an effective representation as required by law under Section 124 of the Customs Act. The Tribunal directed the Commissioner to re-adjudicate the matter, ensuring the appellant receives a fair process and opportunity to represent his case in accordance with the law. en-us Mon, 19 May 1997 00:00:00 +0530 Tue, 06 Sep 2011 16:12:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87533 The Tribunal allowed the appeal, set aside the impugned order of the Additional Collector of Customs in Mumbai confiscating 24 gold bars and imposing a penalty of Rs.60,000 on the appellant. It was found that the appellant was not provided with a reasonable opportunity to make an effective representation as required by law under Section 124 of the Customs Act. The Tribunal directed the Commissioner to re-adjudicate the matter, ensuring the appellant receives a fair process and opportunity to represent his case in accordance with the law. Case-Laws Customs Mon, 19 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87533