https://www.taxtmi.com/caselaws?id=789553 In confiscation proceedings, a party may challenge the legality of the underlying seizure unless that issue has already been finally adjudicated. An earlier refusal to interfere at the notice stage did not determine the validity of the seizure, and it did not bar the appellant from explaining the nature and ownership of the ornaments or from contending that the seizure was unlawful. A meaningful opportunity to resist confiscation must extend to contesting the foundational seizure. The appellant was therefore entitled to raise objections in the pending confiscation proceeding, and the authorities were required to grant reasonable time for an effective response. en-us Tue, 07 Apr 2026 00:00:00 +0530 Fri, 10 Apr 2026 09:00:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789553 In confiscation proceedings, a party may challenge the legality of the underlying seizure unless that issue has already been finally adjudicated. An earlier refusal to interfere at the notice stage did not determine the validity of the seizure, and it did not bar the appellant from explaining the nature and ownership of the ornaments or from contending that the seizure was unlawful. A meaningful opportunity to resist confiscation must extend to contesting the foundational seizure. The appellant was therefore entitled to raise objections in the pending confiscation proceeding, and the authorities were required to grant reasonable time for an effective response. Case-Laws Customs Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789553