https://www.taxtmi.com/caselaws?id=43268 Customs adjudication imposing confiscation, redemption fine and personal penalty must rest on a clear, reasoned finding on the material facts, including the value and treatment of undeclared goods. Where the order omits that necessary finding and the adjudicating authority does not exercise quasi-judicial discretion judicially, the penal order is vulnerable to challenge. The operative order here was found unsustainable for lack of proper application of mind, and the matter was remitted for fresh adjudication after hearing the petitioner. en-us Thu, 28 Nov 1991 00:00:00 +0530 Thu, 17 Jun 2010 10:42:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43268 Customs adjudication imposing confiscation, redemption fine and personal penalty must rest on a clear, reasoned finding on the material facts, including the value and treatment of undeclared goods. Where the order omits that necessary finding and the adjudicating authority does not exercise quasi-judicial discretion judicially, the penal order is vulnerable to challenge. The operative order here was found unsustainable for lack of proper application of mind, and the matter was remitted for fresh adjudication after hearing the petitioner. Case-Laws Customs Thu, 28 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43268