https://www.taxtmi.com/caselaws?id=122267 The Tribunal set aside the Commissioner's decision to confiscate goods under the Customs Act, ruling that the confiscation was beyond the scope of the remand order. Ownership of the seized goods was clarified, with M/s. STC retaining ownership of a portion. The Tribunal directed the Commissioner to consider the claims for sale proceeds in accordance with the Customs Act. The Commissioner's failure to adhere to principles of natural justice was noted, emphasizing the need for fair procedures. The case was remanded with specific directions for reconsideration of the sale proceeds claims, ensuring compliance with legal provisions and natural justice principles. en-us Mon, 12 Mar 2007 00:00:00 +0530 Thu, 09 Aug 2012 17:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122267 The Tribunal set aside the Commissioner's decision to confiscate goods under the Customs Act, ruling that the confiscation was beyond the scope of the remand order. Ownership of the seized goods was clarified, with M/s. STC retaining ownership of a portion. The Tribunal directed the Commissioner to consider the claims for sale proceeds in accordance with the Customs Act. The Commissioner's failure to adhere to principles of natural justice was noted, emphasizing the need for fair procedures. The case was remanded with specific directions for reconsideration of the sale proceeds claims, ensuring compliance with legal provisions and natural justice principles. Case-Laws Customs Mon, 12 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122267