https://www.taxtmi.com/caselaws?id=189697 In quasi-judicial customs adjudication, reliance on adverse statements without allowing cross-examination of their makers breaches natural justice, and the adjudication is vitiated when those statements form part of the basis for confiscation. The document also states that confiscation under the Sea Customs Act reaches only the very smuggled goods, not a notional quantity carved out of inseparably mixed lawful goods; once smuggled and lawful gold are fused in bars, an apportioned confiscation of an identifiable portion is not warranted. The customs order was therefore set aside, with restoration of the seized gold directed and costs awarded. en-us Fri, 18 Dec 1959 00:00:00 +0530 Tue, 17 Jan 2017 17:50:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189697 In quasi-judicial customs adjudication, reliance on adverse statements without allowing cross-examination of their makers breaches natural justice, and the adjudication is vitiated when those statements form part of the basis for confiscation. The document also states that confiscation under the Sea Customs Act reaches only the very smuggled goods, not a notional quantity carved out of inseparably mixed lawful goods; once smuggled and lawful gold are fused in bars, an apportioned confiscation of an identifiable portion is not warranted. The customs order was therefore set aside, with restoration of the seized gold directed and costs awarded. Case-Laws Customs Fri, 18 Dec 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189697