https://www.taxtmi.com/caselaws?id=72388 The procedure adopted in adjudicating the Bombay export matter was held unlawful because the record did not show a formal amalgamation with the earlier Jamnagar proceeding, and the authority could not rely on material from a matter already dropped on limitation after becoming functus officio. The order also failed fairness requirements because Revenue-side material was not properly placed on record and all relied-upon materials were not put to the other side for response. The impugned order was therefore set aside for breach of natural justice and improper quasi-judicial procedure. en-us Wed, 16 Jul 1986 00:00:00 +0530 Thu, 19 May 2011 11:18:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72388 The procedure adopted in adjudicating the Bombay export matter was held unlawful because the record did not show a formal amalgamation with the earlier Jamnagar proceeding, and the authority could not rely on material from a matter already dropped on limitation after becoming functus officio. The order also failed fairness requirements because Revenue-side material was not properly placed on record and all relied-upon materials were not put to the other side for response. The impugned order was therefore set aside for breach of natural justice and improper quasi-judicial procedure. Case-Laws Customs Wed, 16 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72388