https://www.taxtmi.com/caselaws?id=41334 Confiscation of goods imported contrary to the Imports and Exports (Control) Act may be authorised through the Sea Customs Act prohibition regime. The option to pay a fine in lieu of confiscation is ancillary and does not create the confiscatory power; its omission does not invalidate confiscation otherwise authorised under the customs provisions. Applying the Sea Customs Act to controlled goods does not itself create an unconstitutional classification under Article 14. Notice and an opportunity to be heard satisfy procedural fairness where the affected party declines that opportunity, and personal hearings are not required at every appellate or revision stage. Unsupported allegations of mala fides do not vitiate confiscation proceedings. en-us Thu, 16 May 1957 00:00:00 +0530 Mon, 20 Apr 2015 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41334 Confiscation of goods imported contrary to the Imports and Exports (Control) Act may be authorised through the Sea Customs Act prohibition regime. The option to pay a fine in lieu of confiscation is ancillary and does not create the confiscatory power; its omission does not invalidate confiscation otherwise authorised under the customs provisions. Applying the Sea Customs Act to controlled goods does not itself create an unconstitutional classification under Article 14. Notice and an opportunity to be heard satisfy procedural fairness where the affected party declines that opportunity, and personal hearings are not required at every appellate or revision stage. Unsupported allegations of mala fides do not vitiate confiscation proceedings. Case-Laws Customs Thu, 16 May 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41334