https://www.taxtmi.com/caselaws?id=43643 The Court dismissed the petitioner's contentions regarding improper initiation of proceedings and mala fide actions, emphasizing the distinction between liability for confiscation and availability of goods. It directed Customs Authorities to allow document inspections, officer cross-examination, and provided a deadline for the petitioner to reply to the Show Cause Notice. The Collector was instructed to complete proceedings within eight weeks, with a warning of potential ex parte decision for non-attendance. The judgment focused on procedural fairness and compliance with interim orders, ultimately disposing of the writ petition without awarding costs to any party. en-us Tue, 22 Jun 1993 00:00:00 +0530 Sat, 19 Jun 2010 11:56:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43643 The Court dismissed the petitioner's contentions regarding improper initiation of proceedings and mala fide actions, emphasizing the distinction between liability for confiscation and availability of goods. It directed Customs Authorities to allow document inspections, officer cross-examination, and provided a deadline for the petitioner to reply to the Show Cause Notice. The Collector was instructed to complete proceedings within eight weeks, with a warning of potential ex parte decision for non-attendance. The judgment focused on procedural fairness and compliance with interim orders, ultimately disposing of the writ petition without awarding costs to any party. Case-Laws Customs Tue, 22 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43643