https://www.taxtmi.com/caselaws?id=45764 An order of confiscation affecting civil rights must be made only after an effective hearing by the authority taking the adverse decision. A prior hearing before another customs authority does not satisfy audi alteram partem where the Deputy Collector was the decision-maker and did not itself hear the affected party. The confiscation order was therefore contrary to the principles of natural justice and was liable to be quashed. en-us Wed, 25 Jul 1956 00:00:00 +0530 Tue, 13 Jul 2010 16:31:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45764 An order of confiscation affecting civil rights must be made only after an effective hearing by the authority taking the adverse decision. A prior hearing before another customs authority does not satisfy audi alteram partem where the Deputy Collector was the decision-maker and did not itself hear the affected party. The confiscation order was therefore contrary to the principles of natural justice and was liable to be quashed. Case-Laws Customs Wed, 25 Jul 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45764