https://www.taxtmi.com/caselaws?id=41054 The High Court quashed the orders of confiscation and personal penalty, directing the Department to refund the sale proceeds of the diamonds and the penalty amount to the petitioner. The judgment emphasized adherence to procedural fairness and the principles of natural justice. The court found violations in the extension of time without a hearing, coercion in obtaining the petitioner's statements, lack of reasonableness in doubting the diamonds' legality, and procedural lapses in the confiscation and penalty imposition. en-us Tue, 25 Aug 1981 00:00:00 +0530 Thu, 20 May 2010 16:29:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41054 The High Court quashed the orders of confiscation and personal penalty, directing the Department to refund the sale proceeds of the diamonds and the penalty amount to the petitioner. The judgment emphasized adherence to procedural fairness and the principles of natural justice. The court found violations in the extension of time without a hearing, coercion in obtaining the petitioner's statements, lack of reasonableness in doubting the diamonds' legality, and procedural lapses in the confiscation and penalty imposition. Case-Laws Customs Tue, 25 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41054