https://www.taxtmi.com/caselaws?id=42096 Goods cut into sari lengths were treated as fabrics, because mere cutting did not alter their essential character into wearing apparel; Section 123 of the Customs Act therefore applied. Refusal to summon defence witnesses was upheld because the request was made belatedly and the proposed evidence would not have changed the contravention findings, so no denial of reasonable opportunity arose. A separate show cause notice to a claimed owner was unnecessary where he failed to assert ownership promptly and the material indicated he was not the owner. The confiscation and penalty orders were sustained. en-us Tue, 23 Feb 1982 00:00:00 +0530 Wed, 09 Jun 2010 10:59:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42096 Goods cut into sari lengths were treated as fabrics, because mere cutting did not alter their essential character into wearing apparel; Section 123 of the Customs Act therefore applied. Refusal to summon defence witnesses was upheld because the request was made belatedly and the proposed evidence would not have changed the contravention findings, so no denial of reasonable opportunity arose. A separate show cause notice to a claimed owner was unnecessary where he failed to assert ownership promptly and the material indicated he was not the owner. The confiscation and penalty orders were sustained. Case-Laws Customs Tue, 23 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42096