https://www.taxtmi.com/caselaws?id=46831 The High Court held that the Tribunal was not justified in quashing the confiscation order of Indian currency, despite it not belonging to the Respondents. The Court emphasized the importance of jurisdiction under the Customs Act and the rights of parties to challenge confiscation orders. The decision highlighted the significance of evidence, specifically statements recorded under Section 108 of the Customs Act. Ultimately, the Court allowed the Revenue's Reference Application, indicating a strict approach towards adjudicating cases involving confiscated goods. en-us Fri, 25 Apr 2003 00:00:00 +0530 Sat, 24 Jul 2010 11:42:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46831 The High Court held that the Tribunal was not justified in quashing the confiscation order of Indian currency, despite it not belonging to the Respondents. The Court emphasized the importance of jurisdiction under the Customs Act and the rights of parties to challenge confiscation orders. The decision highlighted the significance of evidence, specifically statements recorded under Section 108 of the Customs Act. Ultimately, the Court allowed the Revenue's Reference Application, indicating a strict approach towards adjudicating cases involving confiscated goods. Case-Laws Customs Fri, 25 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46831