https://www.taxtmi.com/caselaws?id=169413 Customs adjudication must afford a real and reasonable opportunity to meet the case, including access to relied-upon material and a clear chance to respond; where connected proceedings are confused and the record does not show a timely cure, the process is vitiated for breach of natural justice. An adjudicating officer is also disqualified where prior substantial participation in the investigation creates a reasonable likelihood of bias, because the principle that an accuser should not act as judge applies and the doctrine of necessity does not save the proceeding when other officers are available. The penalty order could not stand on these grounds. en-us Tue, 19 Sep 1961 00:00:00 +0530 Mon, 01 Apr 2019 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169413 Customs adjudication must afford a real and reasonable opportunity to meet the case, including access to relied-upon material and a clear chance to respond; where connected proceedings are confused and the record does not show a timely cure, the process is vitiated for breach of natural justice. An adjudicating officer is also disqualified where prior substantial participation in the investigation creates a reasonable likelihood of bias, because the principle that an accuser should not act as judge applies and the doctrine of necessity does not save the proceeding when other officers are available. The penalty order could not stand on these grounds. Case-Laws Indian Laws Tue, 19 Sep 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169413