https://www.taxtmi.com/caselaws?id=389111 Absolute confiscation of exported garnet was unsustainable where the record showed purchase from a mining lease holder and transport under valid permits, but those documents were not properly considered. The confiscation order was also vitiated by breach of natural justice because it was passed immediately after notice despite time being granted to reply, without a fair opportunity to meet the allegations. A later trade facility instruction could not override earlier documentation supporting lawful mining provenance, and insistence on a Tamil Nadu district collector certificate was unjustified on the facts. The confiscation, penalty, and consequential testing charge demand were set aside, and release of the goods was directed. en-us Thu, 28 Nov 2019 00:00:00 +0530 Sat, 07 Nov 2020 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389111 Absolute confiscation of exported garnet was unsustainable where the record showed purchase from a mining lease holder and transport under valid permits, but those documents were not properly considered. The confiscation order was also vitiated by breach of natural justice because it was passed immediately after notice despite time being granted to reply, without a fair opportunity to meet the allegations. A later trade facility instruction could not override earlier documentation supporting lawful mining provenance, and insistence on a Tamil Nadu district collector certificate was unjustified on the facts. The confiscation, penalty, and consequential testing charge demand were set aside, and release of the goods was directed. Case-Laws Customs Thu, 28 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389111