https://www.taxtmi.com/caselaws?id=466143 Forfeiture of earnest money in an e-auction conducted on an as-is-where-is basis is addressed with emphasis on the bidders obligation to inspect goods pre-bid and compliance with the Central Board of Excise and Customs circular of 29.03.2017; administrative relief remains available if the bidder approaches the revenue authority and is to be considered after affording a hearing. The proceeding was withdrawn by the petitioner, leaving the revenue free to pass orders in accordance with law following consideration of any representation and hearing. en-us Mon, 28 Mar 2022 00:00:00 +0530 Tue, 27 Jan 2026 12:25:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466143 Forfeiture of earnest money in an e-auction conducted on an as-is-where-is basis is addressed with emphasis on the bidders obligation to inspect goods pre-bid and compliance with the Central Board of Excise and Customs circular of 29.03.2017; administrative relief remains available if the bidder approaches the revenue authority and is to be considered after affording a hearing. The proceeding was withdrawn by the petitioner, leaving the revenue free to pass orders in accordance with law following consideration of any representation and hearing. Case-Laws Customs Mon, 28 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466143