https://www.taxtmi.com/caselaws?id=757299 HC allowed writ petition under Article 226 challenging seizure and adjudication order. Court found jurisdictional defect where seizure was based on belief of illegal import but adjudication proceeded on illegal export allegations. Denial of cross-examination of seizing officer violated natural justice principles. Court held foundational aspect of "reason to believe" was absent, justifying extraordinary remedy invocation. Impugned order was set aside due to lack of jurisdiction and procedural violations in customs proceedings. en-us Wed, 10 Jul 2024 00:00:00 +0530 Thu, 22 Aug 2024 09:07:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757299 HC allowed writ petition under Article 226 challenging seizure and adjudication order. Court found jurisdictional defect where seizure was based on belief of illegal import but adjudication proceeded on illegal export allegations. Denial of cross-examination of seizing officer violated natural justice principles. Court held foundational aspect of "reason to believe" was absent, justifying extraordinary remedy invocation. Impugned order was set aside due to lack of jurisdiction and procedural violations in customs proceedings. Case-Laws Customs Wed, 10 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757299