Court Remands Case for Reassessment; Petitioner to Get Fair Chance to Defend Against Confiscation and Penalty.

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....Confiscation of goods alongwith the conveyance - levy of penalty - It amounted to breach of principles of natural justice resulting into denial of reasonable opportunity to the petitioner to defend in the proceedings - proceedings are remanded to the competent authority of the respondents, which shall decide the subject matter afresh after giving opportunity to the petitioner to defend his case. - HC....