https://www.taxtmi.com/caselaws?id=114373 The court found the order confiscating SP Stones under the Customs Act to be prima facie illegal as the duty payment was not made upon redemption. The appeal dismissal under Section 129E was overturned, and the impugned order was set aside. The matter was remanded for a fresh decision by the Commissioner (Appeals), allowing the appellants to present their case without the duty pre-deposit requirement due to the perceived illegality of the initial order. en-us Tue, 03 Aug 2004 00:00:00 +0530 Tue, 15 May 2012 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114373 The court found the order confiscating SP Stones under the Customs Act to be prima facie illegal as the duty payment was not made upon redemption. The appeal dismissal under Section 129E was overturned, and the impugned order was set aside. The matter was remanded for a fresh decision by the Commissioner (Appeals), allowing the appellants to present their case without the duty pre-deposit requirement due to the perceived illegality of the initial order. Case-Laws Customs Tue, 03 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114373