https://www.taxtmi.com/caselaws?id=291489 Customs adjudication under the Sea Customs Act VIII of 1878 was held to be valid where the Collector followed the Act's administrative procedure rather than the Civil or Criminal Procedure Code. Statements were recorded in the ordinary course, the claimant had an opportunity to meet adverse material, and the matter was handled in a careful and judicial manner. The challenge to confiscation and penalty failed because the procedure was sufficient under the Act and the explanation for carriage of the silver was found false. en-us Tue, 06 Dec 1921 00:00:00 +0530 Thu, 12 Nov 2020 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291489 Customs adjudication under the Sea Customs Act VIII of 1878 was held to be valid where the Collector followed the Act's administrative procedure rather than the Civil or Criminal Procedure Code. Statements were recorded in the ordinary course, the claimant had an opportunity to meet adverse material, and the matter was handled in a careful and judicial manner. The challenge to confiscation and penalty failed because the procedure was sufficient under the Act and the explanation for carriage of the silver was found false. Case-Laws Customs Tue, 06 Dec 1921 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291489