https://www.taxtmi.com/caselaws?id=90149 In carriage of smuggled gold cases, a natural justice objection based on denial of hearing will fail where the record does not support legal custody by the department during the relevant period and the recovery from the passenger is established. On the facts noted, the plea of absence of fair opportunity was rejected. The confiscation of the gold was sustained, but the penalty was reduced because the passenger was a young girl acting on her parents' directions and the Tribunal treated those circumstances as mitigating factors. The decision reflects that penalty may be moderated without disturbing confiscation when the surrounding facts justify leniency. en-us Fri, 31 Jul 1998 00:00:00 +0530 Mon, 03 Oct 2011 17:53:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90149 In carriage of smuggled gold cases, a natural justice objection based on denial of hearing will fail where the record does not support legal custody by the department during the relevant period and the recovery from the passenger is established. On the facts noted, the plea of absence of fair opportunity was rejected. The confiscation of the gold was sustained, but the penalty was reduced because the passenger was a young girl acting on her parents' directions and the Tribunal treated those circumstances as mitigating factors. The decision reflects that penalty may be moderated without disturbing confiscation when the surrounding facts justify leniency. Case-Laws Customs Fri, 31 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90149