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    <title>2009 (5) TMI 647 - CESTAT, KOLKATA</title>
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    <description>Confiscation, fine and penalty were found unsustainable where the importer was not informed of the exact charge or the specific RBI instruction said to have been breached. The adjudication order also failed to clearly identify the governing regulatory basis, and the relied-upon instruction was not cited in the order or supplied before decision. This was treated as a breach of procedural fairness because the importer had no adequate opportunity to meet the case against it. The confiscation order was set aside and the matter was remanded for communication of the precise charge and relevant RBI regulations or instructions, followed by fresh adjudication after a proper hearing.</description>
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    <pubDate>Fri, 15 May 2009 00:00:00 +0530</pubDate>
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      <title>2009 (5) TMI 647 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=125490</link>
      <description>Confiscation, fine and penalty were found unsustainable where the importer was not informed of the exact charge or the specific RBI instruction said to have been breached. The adjudication order also failed to clearly identify the governing regulatory basis, and the relied-upon instruction was not cited in the order or supplied before decision. This was treated as a breach of procedural fairness because the importer had no adequate opportunity to meet the case against it. The confiscation order was set aside and the matter was remanded for communication of the precise charge and relevant RBI regulations or instructions, followed by fresh adjudication after a proper hearing.</description>
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