https://www.taxtmi.com/caselaws?id=81049 Additional service-related documents and a disciplinary appellate order may be admitted where they became available after adjudication and can illuminate the service record or parallel disciplinary process; witness statements from separate disciplinary proceedings are not admissible in customs adjudication. A show cause notice does not breach natural justice merely because an isolated expression appears to suggest culpability if, read as a whole, it identifies the material relied on, offers inspection and copying, and provides an opportunity to respond. Involvement in attempted illegal export may be established through cumulative circumstantial material, witness statements and identification evidence. Parity claims fail where comparable persons were also penalised and no lesser involvement is shown; mitigating hardship may warrant reduced penalty without disturbing liability. en-us Thu, 17 Jan 1991 00:00:00 +0530 Wed, 22 Jun 2011 10:52:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81049 Additional service-related documents and a disciplinary appellate order may be admitted where they became available after adjudication and can illuminate the service record or parallel disciplinary process; witness statements from separate disciplinary proceedings are not admissible in customs adjudication. A show cause notice does not breach natural justice merely because an isolated expression appears to suggest culpability if, read as a whole, it identifies the material relied on, offers inspection and copying, and provides an opportunity to respond. Involvement in attempted illegal export may be established through cumulative circumstantial material, witness statements and identification evidence. Parity claims fail where comparable persons were also penalised and no lesser involvement is shown; mitigating hardship may warrant reduced penalty without disturbing liability. Case-Laws Customs Thu, 17 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81049