https://www.taxtmi.com/caselaws?id=153388 The Tribunal found a violation of natural justice in the adjudication process under the Customs Act, 1962. It ruled that the appellants were not afforded a fair trial due to a lack of procedural fairness, particularly during a change in the authority handling the case. As a result, the Tribunal waived the pre-deposit requirement for penalties, remanding the case for a fair hearing by the Commissioner within a specified timeframe to ensure a just and timely resolution. en-us Mon, 25 Jan 2010 00:00:00 +0530 Tue, 23 Jul 2013 11:44:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153388 The Tribunal found a violation of natural justice in the adjudication process under the Customs Act, 1962. It ruled that the appellants were not afforded a fair trial due to a lack of procedural fairness, particularly during a change in the authority handling the case. As a result, the Tribunal waived the pre-deposit requirement for penalties, remanding the case for a fair hearing by the Commissioner within a specified timeframe to ensure a just and timely resolution. Case-Laws Customs Mon, 25 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153388