https://www.taxtmi.com/caselaws?id=187270 Customs appellate procedure requires further inquiry and a just and proper order under the Customs Act, with an effective opportunity of hearing before confiscation and penalty are sustained. Procedural inconsistency in identifying the noticee can undermine the fairness and legality of the appellate process. For goods intended for a SEZ unit, adjudication must consider the SEZ import and transport framework, including the overriding effect of the SEZ regime, and assess material electronic evidence such as CCTV footage. Failure to consider these matters warrants setting aside the appellate order and remitting the matter for fresh adjudication after hearing the affected party. 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 Customs appellate procedure requires further inquiry and a just and proper order under the Customs Act, with an effective opportunity of hearing before confiscation and penalty are sustained. Procedural inconsistency in identifying the noticee can undermine the fairness and legality of the appellate process. For goods intended for a SEZ unit, adjudication must consider the SEZ import and transport framework, including the overriding effect of the SEZ regime, and assess material electronic evidence such as CCTV footage. Failure to consider these matters warrants setting aside the appellate order and remitting the matter for fresh adjudication after hearing the affected party. Case-Laws Customs Fri, 18 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187270