https://www.taxtmi.com/caselaws?id=72317 A reasonable apprehension of bias can disqualify an adjudicating authority where it has already sanctioned prosecution and expressed a concluded view on confiscability and guilt. On those facts, the remand for fresh adjudication by another authority was justified. The department's commencement of de novo proceedings after remand did not amount to waiver or estoppel, because it did not abandon its statutory right to seek reference. The reference application therefore failed on merits, while the bias objection succeeded and the estoppel objection was rejected. en-us Mon, 30 Dec 1985 00:00:00 +0530 Wed, 18 May 2011 14:54:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72317 A reasonable apprehension of bias can disqualify an adjudicating authority where it has already sanctioned prosecution and expressed a concluded view on confiscability and guilt. On those facts, the remand for fresh adjudication by another authority was justified. The department's commencement of de novo proceedings after remand did not amount to waiver or estoppel, because it did not abandon its statutory right to seek reference. The reference application therefore failed on merits, while the bias objection succeeded and the estoppel objection was rejected. Case-Laws Customs Mon, 30 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72317