https://www.taxtmi.com/caselaws?id=104975 The Tribunal allowed the appeal, setting aside the confiscation, redemption fines, and penalties imposed on HMT. The department failed to prove the foreign origin and smuggled nature of the goods, and the denial of cross-examination violated the principles of natural justice. The interpretation of Customs Notifications regarding watch movements was found erroneous, leading to the goods not being liable for confiscation. The jurisdictional issue regarding the Collector's order was not addressed as the primary findings invalidated the confiscation and penalties. en-us Fri, 23 Aug 2002 00:00:00 +0530 Thu, 01 Mar 2012 18:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104975 The Tribunal allowed the appeal, setting aside the confiscation, redemption fines, and penalties imposed on HMT. The department failed to prove the foreign origin and smuggled nature of the goods, and the denial of cross-examination violated the principles of natural justice. The interpretation of Customs Notifications regarding watch movements was found erroneous, leading to the goods not being liable for confiscation. The jurisdictional issue regarding the Collector's order was not addressed as the primary findings invalidated the confiscation and penalties. Case-Laws Customs Fri, 23 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104975