https://www.taxtmi.com/caselaws?id=193265 The appeals were allowed, overturning the single Judge's decision. Writ petitions were dismissed, upholding the order of confiscation, penalties, and prosecution sanction. The court affirmed the independence of Sections 110 and 124, emphasizing compliance with Section 124 requirements despite any Section 110 deficiencies. The Collector's actions were deemed valid within statutory bounds, with the right to appeal to the Central Board of Excise and Customs acknowledged for aggrieved parties. en-us Mon, 08 Oct 1973 00:00:00 +0530 Fri, 21 Jul 2017 10:41:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193265 The appeals were allowed, overturning the single Judge's decision. Writ petitions were dismissed, upholding the order of confiscation, penalties, and prosecution sanction. The court affirmed the independence of Sections 110 and 124, emphasizing compliance with Section 124 requirements despite any Section 110 deficiencies. The Collector's actions were deemed valid within statutory bounds, with the right to appeal to the Central Board of Excise and Customs acknowledged for aggrieved parties. Case-Laws Customs Mon, 08 Oct 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193265