https://www.taxtmi.com/caselaws?id=254424 Section 122A of the Customs Act requires a genuine opportunity of hearing, and the adjournment limit cannot be applied mechanically where the record does not show that fair hearing was effectively provided. On the facts noted, the majority found that the hearing notice with alternative dates did not amount to three adjournments, so the adjudication was passed without proper observance of natural justice and could not stand. The adjudication order was therefore set aside and the matter remanded to the original authority for fresh decision. A dissenting view considered that three adjournments had already been granted and no further interference was warranted. en-us Tue, 24 Dec 2013 00:00:00 +0530 Mon, 22 Dec 2014 06:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254424 Section 122A of the Customs Act requires a genuine opportunity of hearing, and the adjournment limit cannot be applied mechanically where the record does not show that fair hearing was effectively provided. On the facts noted, the majority found that the hearing notice with alternative dates did not amount to three adjournments, so the adjudication was passed without proper observance of natural justice and could not stand. The adjudication order was therefore set aside and the matter remanded to the original authority for fresh decision. A dissenting view considered that three adjournments had already been granted and no further interference was warranted. Case-Laws Customs Tue, 24 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254424