https://www.taxtmi.com/caselaws?id=187270 An appellate customs order concerning confiscation of gold bars and penalty was examined for compliance with the statutory appellate procedure and natural justice. The note states that the appellate authority had to make further inquiry and pass a just order under Section 128A(3) of the Customs Act, and that inconsistencies in the detention receipt and notice, together with the absence of an effective opportunity, undermined the process. It also states that the SEZ framework, including Section 51 of the Special Economic Zones Act, 2005, and material electronic evidence such as CCTV footage, had to be considered before confirming confiscation and penalty. The matter was therefore remitted for fresh adjudication after hearing the petitioner. en-us Fri, 18 Dec 2015 00:00:00 +0530 Fri, 18 Nov 2016 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187270 An appellate customs order concerning confiscation of gold bars and penalty was examined for compliance with the statutory appellate procedure and natural justice. The note states that the appellate authority had to make further inquiry and pass a just order under Section 128A(3) of the Customs Act, and that inconsistencies in the detention receipt and notice, together with the absence of an effective opportunity, undermined the process. It also states that the SEZ framework, including Section 51 of the Special Economic Zones Act, 2005, and material electronic evidence such as CCTV footage, had to be considered before confirming confiscation and penalty. The matter was therefore remitted for fresh adjudication after hearing the petitioner. Case-Laws Customs Fri, 18 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187270