https://www.taxtmi.com/caselaws?id=43527 In construing the transitional scheme in Section 131B(2) of the Customs Act, the monetary ceiling in the proviso was treated as applying independently to each relevant clause, so clause (b) could not be read as redundant. On that interpretation, the revisional authority lacked jurisdiction to proceed with the pending revision in a case of absolute confiscation. The order was also found defective because no personal hearing was afforded before dismissal of the revision, constituting a breach of natural justice. The revisional order was therefore quashed and the matter remitted for fresh consideration after giving the petitioner a reasonable opportunity of hearing. en-us Thu, 24 Dec 1992 00:00:00 +0530 Fri, 18 Jun 2010 15:45:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43527 In construing the transitional scheme in Section 131B(2) of the Customs Act, the monetary ceiling in the proviso was treated as applying independently to each relevant clause, so clause (b) could not be read as redundant. On that interpretation, the revisional authority lacked jurisdiction to proceed with the pending revision in a case of absolute confiscation. The order was also found defective because no personal hearing was afforded before dismissal of the revision, constituting a breach of natural justice. The revisional order was therefore quashed and the matter remitted for fresh consideration after giving the petitioner a reasonable opportunity of hearing. Case-Laws Customs Thu, 24 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43527