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2010 (4) TMI 534 - HC - CustomsSCN - Natural Justice - Whether the Tribunal was justified in invoking the provision of Section 120(2) of the Customs Act, 1962 to order confiscation of silver weighing 194.250 Kgs. purchased from M/s. Dilipkumar Hirachand & Sons, Jalgaon, when the said provisions had not been invoked in the Show Cause Notice and when the applicants were not given any opportunity of being heard in the matter by the Customs, Excise & Gold (Control) Appellate Tribunal? Held that - invocation of power u/s 120(2) by Tribunal was not legal/valid in absence of material particular or reasons being disclosed in SCN for entertaining tentative or prima facie view that seized silver purchased from local market was liable to confiscation under that provision. There was non compliance of natural justice as opportunity of being heard not given. Further held that deprivation of valuable property without following due procedure recognized by law is itself substantial prejudice suffered by noticee.
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