https://www.taxtmi.com/caselaws?id=72567 A quasi-judicial adjudication under the Customs Act is vitiated where the deciding authority makes a personal visit to the affected premises during pending proceedings, then relies on observations or answers allegedly obtained there without prior notice and opportunity to respond. Such conduct is inconsistent with an open mind, judicial objectivity, and the requirements of natural justice. The defect is fundamental and cannot be cured by a later corrigendum where the impugned visit and resulting material remain the basis for confiscation or penalty. The decision emphasizes that adjudication must rest only on material properly brought on record in the presence of the affected party. en-us Mon, 01 Sep 1986 00:00:00 +0530 Fri, 20 May 2011 15:11:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72567 A quasi-judicial adjudication under the Customs Act is vitiated where the deciding authority makes a personal visit to the affected premises during pending proceedings, then relies on observations or answers allegedly obtained there without prior notice and opportunity to respond. Such conduct is inconsistent with an open mind, judicial objectivity, and the requirements of natural justice. The defect is fundamental and cannot be cured by a later corrigendum where the impugned visit and resulting material remain the basis for confiscation or penalty. The decision emphasizes that adjudication must rest only on material properly brought on record in the presence of the affected party. Case-Laws Central Excise Mon, 01 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72567