https://www.taxtmi.com/caselaws?id=102224 Waiver of show cause notice and personal hearing does not remove the duty to disclose the material relied upon before adverse adjudication. Where the department relied on opinions and reports not furnished to the importer, the adjudication was held to breach fair procedure. The proper course was fresh adjudication after supplying the relied-upon material and giving a reasonable opportunity of hearing, ensuring compliance with natural justice even in a waiver situation. en-us Mon, 23 Apr 2001 00:00:00 +0530 Tue, 14 Feb 2012 11:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102224 Waiver of show cause notice and personal hearing does not remove the duty to disclose the material relied upon before adverse adjudication. Where the department relied on opinions and reports not furnished to the importer, the adjudication was held to breach fair procedure. The proper course was fresh adjudication after supplying the relied-upon material and giving a reasonable opportunity of hearing, ensuring compliance with natural justice even in a waiver situation. Case-Laws Customs Mon, 23 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102224