https://www.taxtmi.com/caselaws?id=31872 SC held that the confiscation and penalty could not stand because the Commissioner relied on undisclosed overseas enquiry materials without supplying copies or permitting inspection, violating principles of natural justice. The importer had declared Lithopone but part of the consignment contained Tetracycline HCl; nonetheless a person charged with misdeclaration is entitled to know and answer the grounds and documents on which penal action is based. The impugned order was quashed and set aside for failure to afford a proper hearing. en-us Tue, 16 Dec 2008 00:00:00 +0530 Tue, 11 Nov 2025 14:45:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31872 SC held that the confiscation and penalty could not stand because the Commissioner relied on undisclosed overseas enquiry materials without supplying copies or permitting inspection, violating principles of natural justice. The importer had declared Lithopone but part of the consignment contained Tetracycline HCl; nonetheless a person charged with misdeclaration is entitled to know and answer the grounds and documents on which penal action is based. The impugned order was quashed and set aside for failure to afford a proper hearing. Case-Laws Customs Tue, 16 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31872