https://www.taxtmi.com/caselaws?id=102977 An adjudicating authority must decide independently on the material before it and cannot be required to send defence evidence back to the investigating agency for scrutiny, as that would compromise quasi-judicial adjudication. On the facts, the transactions in the sale chain were found genuine, the goods were not shown to fall under Chapter IV-A or section 123, and a discrepancy in batch numbers by itself did not establish illicit importation or justify confiscation. The lower authority's order exonerating the noticees was therefore upheld. en-us Tue, 23 May 2000 00:00:00 +0530 Fri, 17 Feb 2012 12:43:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102977 An adjudicating authority must decide independently on the material before it and cannot be required to send defence evidence back to the investigating agency for scrutiny, as that would compromise quasi-judicial adjudication. On the facts, the transactions in the sale chain were found genuine, the goods were not shown to fall under Chapter IV-A or section 123, and a discrepancy in batch numbers by itself did not establish illicit importation or justify confiscation. The lower authority's order exonerating the noticees was therefore upheld. Case-Laws Customs Tue, 23 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102977