https://www.taxtmi.com/caselaws?id=376032 The judgment focused on the confiscation of consignments under sections 111(d) and 111(m) of the Customs Act, 1962. The appellants contested the confiscation, citing lack of evidence and procedural fairness in the impugned order. The court emphasized the importance of concrete evidence and adherence to natural justice principles. The decision set aside the impugned order, except for the portion related to absolute confiscation, and remanded the matter for a fresh decision, stressing the need for proper examination of evidence and procedural fairness. en-us Wed, 13 Feb 2019 00:00:00 +0530 Fri, 21 Feb 2020 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376032 The judgment focused on the confiscation of consignments under sections 111(d) and 111(m) of the Customs Act, 1962. The appellants contested the confiscation, citing lack of evidence and procedural fairness in the impugned order. The court emphasized the importance of concrete evidence and adherence to natural justice principles. The decision set aside the impugned order, except for the portion related to absolute confiscation, and remanded the matter for a fresh decision, stressing the need for proper examination of evidence and procedural fairness. Case-Laws Customs Wed, 13 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376032