https://www.taxtmi.com/caselaws?id=106476 Denial of an opportunity of hearing vitiates the adjudication for breach of natural justice, and the defect must be cured by fresh decision after hearing the affected party. The appellate authority noted the violation but recognised that Section 128A of the Customs Act, 1962 does not itself confer an unrestricted power to remand. In these circumstances, the proper course was to set aside the impugned order and restore the matter for de novo adjudication before the adjudicating authority. The matter was remanded accordingly for fresh hearing and decision. en-us Fri, 09 Aug 2002 00:00:00 +0530 Wed, 14 Mar 2012 13:07:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106476 Denial of an opportunity of hearing vitiates the adjudication for breach of natural justice, and the defect must be cured by fresh decision after hearing the affected party. The appellate authority noted the violation but recognised that Section 128A of the Customs Act, 1962 does not itself confer an unrestricted power to remand. In these circumstances, the proper course was to set aside the impugned order and restore the matter for de novo adjudication before the adjudicating authority. The matter was remanded accordingly for fresh hearing and decision. Case-Laws Customs Fri, 09 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106476