https://www.taxtmi.com/caselaws?id=166176 Customs penalty and confiscation cannot stand where the adjudicating authority fails to independently assess the evidence and merely repeats unproved allegations from the show cause notice. The record did not cogently link the appellants to the shipping firms, the reserved ship space, or the attempted unauthorised export, and a later-referred letter could not cure the defect because it was not part of the notice or confrontation process. An ex parte proceeding did not relieve the authority of the duty to examine each issue and record findings. On that basis, the impugned order was held unsustainable and set aside. en-us Fri, 19 Aug 1983 00:00:00 +0530 Thu, 28 Aug 2014 11:18:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166176 Customs penalty and confiscation cannot stand where the adjudicating authority fails to independently assess the evidence and merely repeats unproved allegations from the show cause notice. The record did not cogently link the appellants to the shipping firms, the reserved ship space, or the attempted unauthorised export, and a later-referred letter could not cure the defect because it was not part of the notice or confrontation process. An ex parte proceeding did not relieve the authority of the duty to examine each issue and record findings. On that basis, the impugned order was held unsustainable and set aside. Case-Laws Customs Fri, 19 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166176