https://www.taxtmi.com/caselaws?id=80600 An addendum to a show cause notice that merely adds an additional confiscation charge does not become a second notice. Adjudication is vitiated where the authority relies on enquiry reports, licence verification, witness statements, or other adverse material that was not supplied or properly disclosed, because the noticee cannot effectively rebut the case and natural justice is breached. A finding of attempted export must rest on fairly disclosed material and proximate acts showing the requisite intent. The adjudication was set aside and remanded for fresh decision after disclosure of the relied-upon materials. en-us Fri, 23 Mar 1990 00:00:00 +0530 Fri, 17 Jun 2011 18:11:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80600 An addendum to a show cause notice that merely adds an additional confiscation charge does not become a second notice. Adjudication is vitiated where the authority relies on enquiry reports, licence verification, witness statements, or other adverse material that was not supplied or properly disclosed, because the noticee cannot effectively rebut the case and natural justice is breached. A finding of attempted export must rest on fairly disclosed material and proximate acts showing the requisite intent. The adjudication was set aside and remanded for fresh decision after disclosure of the relied-upon materials. Case-Laws Customs Fri, 23 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80600