https://www.taxtmi.com/caselaws?id=332618 The High Court set aside the Tribunal's order, upholding the adjudicating authority's discretion to order absolute confiscation of gold. It emphasized that the Tribunal cannot compel the adjudicating authority to exercise discretion in a particular manner, as this would undermine the authority's independent judgment. The Court reiterated that goods imported in violation of statutory conditions are deemed prohibited and subject to confiscation. The appeal was allowed, and the substantial question of law was answered in favor of the appellant. en-us Tue, 23 Aug 2016 00:00:00 +0530 Thu, 16 Feb 2017 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332618 The High Court set aside the Tribunal's order, upholding the adjudicating authority's discretion to order absolute confiscation of gold. It emphasized that the Tribunal cannot compel the adjudicating authority to exercise discretion in a particular manner, as this would undermine the authority's independent judgment. The Court reiterated that goods imported in violation of statutory conditions are deemed prohibited and subject to confiscation. The appeal was allowed, and the substantial question of law was answered in favor of the appellant. Case-Laws Customs Tue, 23 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332618