https://www.taxtmi.com/caselaws?id=114257 Imported consignments brought duty free under the Import Export Passbook Scheme were held liable to confiscation where the alleged beneficiary disowned the goods and the importer admitted unauthorised importation. The licence of the disowning entity could not legitimise the import, which was treated as a breach of Section 3(2) of the Imports and Exports (Control) Act, 1947 and actionable under Section 111(d) of the Customs Act, 1962. The procedural challenge also failed because the record showed that show cause notice and personal hearing had been waived, defeating the objection based on ex parte adjudication. en-us Fri, 06 Feb 2004 00:00:00 +0530 Mon, 14 May 2012 11:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114257 Imported consignments brought duty free under the Import Export Passbook Scheme were held liable to confiscation where the alleged beneficiary disowned the goods and the importer admitted unauthorised importation. The licence of the disowning entity could not legitimise the import, which was treated as a breach of Section 3(2) of the Imports and Exports (Control) Act, 1947 and actionable under Section 111(d) of the Customs Act, 1962. The procedural challenge also failed because the record showed that show cause notice and personal hearing had been waived, defeating the objection based on ex parte adjudication. Case-Laws Customs Fri, 06 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114257