https://www.taxtmi.com/caselaws?id=45731 A confiscation order under the Sea Customs Act was upheld where one independent lawful basis supported it, even though the challenge to section 178A and the objection based on absence of reasonable belief for seizure were rejected. The order did not fail merely because one ground of support was disputed. By contrast, a personal penalty based on a witness statement could not stand when the affected party was denied cross-examination of that relied-upon witness; that denial amounted to breach of natural justice and invalidated the penalty, leaving the authorities free to proceed afresh according to law. en-us Thu, 25 Jan 1962 00:00:00 +0530 Tue, 13 Jul 2010 14:27:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45731 A confiscation order under the Sea Customs Act was upheld where one independent lawful basis supported it, even though the challenge to section 178A and the objection based on absence of reasonable belief for seizure were rejected. The order did not fail merely because one ground of support was disputed. By contrast, a personal penalty based on a witness statement could not stand when the affected party was denied cross-examination of that relied-upon witness; that denial amounted to breach of natural justice and invalidated the penalty, leaving the authorities free to proceed afresh according to law. Case-Laws Customs Thu, 25 Jan 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45731