https://www.taxtmi.com/caselaws?id=128007 The Tribunal set aside the order for confiscation and penalty imposed on the appellant for importing capital goods due to a declaration error. The appellant's request for re-assessment, though not formal, was deemed valid under Section 149 of the Customs Act. The failure to provide an opportunity for a hearing before confiscation was noted as a procedural error, emphasizing adherence to natural justice principles. The Tribunal directed the Commissioner to re-assess the goods based on existing documents, allowing the appellant to pay the correct duty amount and rectifying the initial assessment oversight. en-us Mon, 03 Aug 2009 00:00:00 +0530 Mon, 25 Mar 2013 17:07:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128007 The Tribunal set aside the order for confiscation and penalty imposed on the appellant for importing capital goods due to a declaration error. The appellant's request for re-assessment, though not formal, was deemed valid under Section 149 of the Customs Act. The failure to provide an opportunity for a hearing before confiscation was noted as a procedural error, emphasizing adherence to natural justice principles. The Tribunal directed the Commissioner to re-assess the goods based on existing documents, allowing the appellant to pay the correct duty amount and rectifying the initial assessment oversight. Case-Laws Customs Mon, 03 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128007