https://www.taxtmi.com/caselaws?id=165711 Confiscation based on valuation reports and market enquiry material could not be sustained where those materials were not supplied to the appellants and no opportunity was given to cross-examine the valuers. Reliance on adverse evidence requires disclosure and a fair chance to meet it; withholding the reports and denying cross-examination breached natural justice. The confiscation order was therefore set aside and the matter remanded for fresh decision after observance of natural justice. en-us Tue, 29 Jul 1980 00:00:00 +0530 Fri, 08 Aug 2014 10:38:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165711 Confiscation based on valuation reports and market enquiry material could not be sustained where those materials were not supplied to the appellants and no opportunity was given to cross-examine the valuers. Reliance on adverse evidence requires disclosure and a fair chance to meet it; withholding the reports and denying cross-examination breached natural justice. The confiscation order was therefore set aside and the matter remanded for fresh decision after observance of natural justice. Case-Laws Customs Tue, 29 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165711