Confiscation of immovable property without prior notice is invalid: CESTAT Mumbai

Prakash Mistry Vs Commissioner of Customs Air Special Cargo (CESTAT Mumbai) Introduction: The case of Prakash Mistry versus the Commissioner of Customs Air Special Cargo, as heard by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Mumbai, revolves around the controversial issue of confiscating immovable property without prior notice. This article provides an in-depth analysis of the case and highlights the critical aspects of the CESTAT’s ruling. 1. Context and Background: This section introduces the case and sheds light on the central concern—confiscation of immovable...