https://www.taxtmi.com/caselaws?id=109974 Confiscation of seized sugar was challenged on the ground that the statement relied on to implicate the appellant in an attempted export had neither been supplied nor dealt with at the appellate stage. The omission meant the appellant lacked an effective opportunity to answer the allegation, engaging the requirements of natural justice and fair hearing. Because the relied-upon material was not furnished and the objection remained unanswered, the impugned order was set aside and the matter was remanded for supply of the statement and fresh adjudication after hearing the appellant. en-us Wed, 06 Aug 2003 00:00:00 +0530 Fri, 13 Apr 2012 12:38:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109974 Confiscation of seized sugar was challenged on the ground that the statement relied on to implicate the appellant in an attempted export had neither been supplied nor dealt with at the appellate stage. The omission meant the appellant lacked an effective opportunity to answer the allegation, engaging the requirements of natural justice and fair hearing. Because the relied-upon material was not furnished and the objection remained unanswered, the impugned order was set aside and the matter was remanded for supply of the statement and fresh adjudication after hearing the appellant. Case-Laws Customs Wed, 06 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109974