https://www.taxtmi.com/caselaws?id=43447 The court quashed the order confiscating a motor vehicle under the Customs Act, directing the Collector to issue a show cause notice to the petitioners within three months. The court found the failure to notify and provide an opportunity of hearing to the financier violated principles of natural justice. The delay in proceedings was acknowledged, but legal duties were emphasized. The ruling highlighted the distinction in ownership under a hire purchase agreement, determining the financier as the real owner at the time of confiscation. en-us Wed, 10 Sep 1980 00:00:00 +0530 Fri, 18 Jun 2010 11:16:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43447 The court quashed the order confiscating a motor vehicle under the Customs Act, directing the Collector to issue a show cause notice to the petitioners within three months. The court found the failure to notify and provide an opportunity of hearing to the financier violated principles of natural justice. The delay in proceedings was acknowledged, but legal duties were emphasized. The ruling highlighted the distinction in ownership under a hire purchase agreement, determining the financier as the real owner at the time of confiscation. Case-Laws Customs Wed, 10 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43447