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    <title>2001 (1) TMI 268 - CEGAT, NEW DELHI</title>
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    <description>An ex parte penalty adjudication was held to breach natural justice because the adjudicating authority proceeded without granting a personal hearing or any meaningful opportunity of defence. As personal hearing was required before penal consequences were imposed, the order could not stand. The ex parte order was set aside and the matter was remanded to the Commissioner of Customs for fresh adjudication after giving the applicant a reasonable opportunity of hearing.</description>
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      <link>https://www.taxtmi.com/caselaws?id=95270</link>
      <description>An ex parte penalty adjudication was held to breach natural justice because the adjudicating authority proceeded without granting a personal hearing or any meaningful opportunity of defence. As personal hearing was required before penal consequences were imposed, the order could not stand. The ex parte order was set aside and the matter was remanded to the Commissioner of Customs for fresh adjudication after giving the applicant a reasonable opportunity of hearing.</description>
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