https://www.taxtmi.com/caselaws?id=107351 The Tribunal set aside the penalties imposed under Sections 112 and 117 of the Customs Act and the absolute confiscation of 24 gold biscuits under Section 126. It found a violation of natural justice as the appellants were not granted a proper hearing opportunity due to communication delays caused by riots. The Commissioner was directed to reevaluate the case, granting the appellants a fair chance to present their arguments and issue a new order signed by the Commissioner. en-us Tue, 26 Nov 2002 00:00:00 +0530 Wed, 21 Mar 2012 17:51:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107351 The Tribunal set aside the penalties imposed under Sections 112 and 117 of the Customs Act and the absolute confiscation of 24 gold biscuits under Section 126. It found a violation of natural justice as the appellants were not granted a proper hearing opportunity due to communication delays caused by riots. The Commissioner was directed to reevaluate the case, granting the appellants a fair chance to present their arguments and issue a new order signed by the Commissioner. Case-Laws Customs Tue, 26 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107351