https://www.taxtmi.com/caselaws?id=101613 An adverse confiscation order cannot be sustained where the supplier and apparent owner of the goods was not given an opportunity of hearing before the order was made. The record showed that the supplier had earlier sought clearance of the goods on payment of duty or return of the goods, and the show cause notice itself referred to that claim, establishing its connection with the goods. On that basis, the affected party was entitled to be heard before confiscation was ordered. The order was therefore set aside for breach of natural justice and the matter was remanded for fresh decision after granting hearing. en-us Fri, 23 Nov 2001 00:00:00 +0530 Fri, 10 Feb 2012 13:15:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101613 An adverse confiscation order cannot be sustained where the supplier and apparent owner of the goods was not given an opportunity of hearing before the order was made. The record showed that the supplier had earlier sought clearance of the goods on payment of duty or return of the goods, and the show cause notice itself referred to that claim, establishing its connection with the goods. On that basis, the affected party was entitled to be heard before confiscation was ordered. The order was therefore set aside for breach of natural justice and the matter was remanded for fresh decision after granting hearing. Case-Laws Customs Fri, 23 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101613