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    <title>2018 (3) TMI 1141 - CESTAT MUMBAI</title>
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    <description>The appellate tribunal set aside the order for confiscation of seized goods and imposition of penalties due to lack of personal hearing granted to the appellants. The tribunal emphasized the necessity of providing a fair opportunity for a personal hearing before passing orders in cases involving smuggling activities. The matter was remanded back to the adjudicating authority for a fresh consideration after ensuring that the appellants are granted a proper opportunity to be heard.</description>
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      <description>The appellate tribunal set aside the order for confiscation of seized goods and imposition of penalties due to lack of personal hearing granted to the appellants. The tribunal emphasized the necessity of providing a fair opportunity for a personal hearing before passing orders in cases involving smuggling activities. The matter was remanded back to the adjudicating authority for a fresh consideration after ensuring that the appellants are granted a proper opportunity to be heard.</description>
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