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    <title>2022 (7) TMI 211 - MADRAS HIGH COURT</title>
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    <description>The Writ Appeals challenged the adjudicating authority&#039;s order and the first respondent&#039;s order-in-appeal under the Customs Act, 1962. The appellants contested the confiscation of goods and imposition of penalties, arguing for due process and cross-examination rights. The court set aside the impugned order, remanding the matter for fresh consideration to address statutory violations properly. The judgment underscored the significance of procedural fairness and providing adequate opportunities for parties to present their case.</description>
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