https://www.taxtmi.com/caselaws?id=74290 Customs penalty proceedings must comply with mandatory natural justice: the person proceeded against must receive effective notice of the grounds, access to the relied-upon documents, and a real opportunity to respond and be heard. Where notices remain unserved, publication requirements are not properly shown, and personal hearing is denied, the adjudication is vitiated and cannot stand. A joint penalty on two persons without separately attributing liability to each was also treated as unsustainable. The penalty order was set aside and the matter remanded for fresh adjudication after disclosure of documents, time to reply, and personal hearing. en-us Mon, 12 Dec 1988 00:00:00 +0530 Tue, 07 Jun 2011 18:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74290 Customs penalty proceedings must comply with mandatory natural justice: the person proceeded against must receive effective notice of the grounds, access to the relied-upon documents, and a real opportunity to respond and be heard. Where notices remain unserved, publication requirements are not properly shown, and personal hearing is denied, the adjudication is vitiated and cannot stand. A joint penalty on two persons without separately attributing liability to each was also treated as unsustainable. The penalty order was set aside and the matter remanded for fresh adjudication after disclosure of documents, time to reply, and personal hearing. Case-Laws Customs Mon, 12 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74290