https://www.taxtmi.com/caselaws?id=787139 Appellate decision set aside for violation of the right to be heard: the appellate order that allowed respondents and annulled confiscation and penalties was quashed due to denial of opportunity to participate in the hearing, requiring remand for de novo decision after providing both sides a proper hearing. The note relies on procedural provisions under the Customs Act permitting adjournment and remand and records that burden of proof on challenges to seizure remains a governing evidentiary principle; procedural fairness and clear reasons are essential to validity. en-us Wed, 25 Feb 2026 00:00:00 +0530 Thu, 26 Feb 2026 10:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787139 Appellate decision set aside for violation of the right to be heard: the appellate order that allowed respondents and annulled confiscation and penalties was quashed due to denial of opportunity to participate in the hearing, requiring remand for de novo decision after providing both sides a proper hearing. The note relies on procedural provisions under the Customs Act permitting adjournment and remand and records that burden of proof on challenges to seizure remains a governing evidentiary principle; procedural fairness and clear reasons are essential to validity. Case-Laws Customs Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787139