Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Section 111(m) Customs Act | Confiscation Without Reasoned IPR Violation Proof Violates Natural Justice: CESTAT Kolkata
CESTAT Kolkata rules that confiscation of goods under the Customs Act requires concrete evidence of IPR violation, not mere suspicion. The tribunal set aside arbitrary confiscation orders and reduced penalties, reinforcing that due process and reasoned adjudication are mandatory for enforcement actions under the IPR Enforcement Rules.