Extent of confiscation--Scope-Phrase shall also be liable to confiscation used in S. 157(2) of Customs Act, 1969, does not mean liable to confiscation automatically-Discretion given to the authority to confiscate the goods or vehicle must be exercised on sound judicial principles-If the words "liable to confiscation" give a discretion to the confiscating authority to deprive a person of his property, then this discretion must be exercised upon the principles of natural justice; that is to say, the person sought to be deprived of the property must be given notice to show cause and he must be provided adequate opportunity of putting forward his point of view and the same must receive due consideration.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Customs And Excise Appellate Tribunal | 2023 | MESSRS MUSHTAQ HUSSAIN
Vs THE ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION), QUETTA AT HYDERABAD AND 2 OTHERS |
Customs Act (IV of 1969) 2(s), 16, 157, 157(2), 177, 180 |
Confiscation/ Discretion given to the authority |