https://www.taxtmi.com/caselaws?id=96135 Customs confiscation proceedings may continue where fraud is alleged, but penalty and redemption fine must rest on fair hearing, clear findings and proper quantification. The Tribunal found that the record did not show effective consideration of the appellants' documents and contentions, so the proceedings were vitiated by breach of natural justice and required de novo adjudication. Penalties under the Customs Act could not be sustained merely on an allegation of non-cooperation; they were set aside because no specific act attracting penal liability had been clearly found. The redemption fine was also remitted for re-determination after correctly computing post-clearance costs and margin of profit. en-us Fri, 20 Apr 2001 00:00:00 +0530 Sat, 17 Dec 2011 15:17:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96135 Customs confiscation proceedings may continue where fraud is alleged, but penalty and redemption fine must rest on fair hearing, clear findings and proper quantification. The Tribunal found that the record did not show effective consideration of the appellants' documents and contentions, so the proceedings were vitiated by breach of natural justice and required de novo adjudication. Penalties under the Customs Act could not be sustained merely on an allegation of non-cooperation; they were set aside because no specific act attracting penal liability had been clearly found. The redemption fine was also remitted for re-determination after correctly computing post-clearance costs and margin of profit. Case-Laws Customs Fri, 20 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96135