Gunwantlal Godawat vs Union Of India Custom And Central Excise ...

The Supreme Court upheld the Rajasthan High Court's decision which quashed the confiscation order of 240 kilograms of gold under Rule 126M of the Defence of India Rules, 1962, due to the lack of a personal hearing and opportunity for redemption provided to the appellant's father. The Court emphasized that the principles of natural justice must be adhered to in administrative proceedings, particularly when imposing penalties under Rule 126L(16). The matter was remitted back to the Collector for reconsideration in light of these observations.