https://www.taxtmi.com/caselaws?id=45761 A customs authority's discretion must be exercised on a judicial basis and not in a discriminatory or arbitrary manner. Where two importers were substantially similarly placed, the authority could not justify confiscation and penalty against one importer by relying on an unverified oral warning said to have been given to another importer, without disclosing a lawful basis or supporting material for the differential treatment. The confiscation and penalty were therefore vitiated by arbitrariness and discrimination, and the amount paid was directed to be refunded. en-us Mon, 16 Jan 1967 00:00:00 +0530 Tue, 13 Jul 2010 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45761 A customs authority's discretion must be exercised on a judicial basis and not in a discriminatory or arbitrary manner. Where two importers were substantially similarly placed, the authority could not justify confiscation and penalty against one importer by relying on an unverified oral warning said to have been given to another importer, without disclosing a lawful basis or supporting material for the differential treatment. The confiscation and penalty were therefore vitiated by arbitrariness and discrimination, and the amount paid was directed to be refunded. Case-Laws Customs Mon, 16 Jan 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45761