https://www.taxtmi.com/caselaws?id=92973 A confiscation order cannot be sustained where the notice of personal hearing reaches the appellant only after the scheduled hearing date, depriving it of an effective opportunity to explain ownership and liability concerning the vehicle. On those facts, the ex parte adjudication was treated as procedurally unfair insofar as confiscation was concerned, and the confiscation portion was set aside. The matter was remanded for fresh adjudication after granting a reasonable opportunity of personal hearing. en-us Thu, 17 Jun 1999 00:00:00 +0530 Mon, 07 Nov 2011 14:34:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92973 A confiscation order cannot be sustained where the notice of personal hearing reaches the appellant only after the scheduled hearing date, depriving it of an effective opportunity to explain ownership and liability concerning the vehicle. On those facts, the ex parte adjudication was treated as procedurally unfair insofar as confiscation was concerned, and the confiscation portion was set aside. The matter was remanded for fresh adjudication after granting a reasonable opportunity of personal hearing. Case-Laws Customs Thu, 17 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92973