https://www.taxtmi.com/caselaws?id=169436 Customs adjudications under the Sea Customs Act are treated as quasi-judicial because the authority must adjudge confiscation and penalty affecting civil rights, so certiorari may lie under Article 226. The doctrine of merger is discussed as preventing interference with a subordinate order once it has been affirmed, modified, or reversed in appeal or revision, unless the original order is a nullity. The text also notes that orders passed without notice or a real opportunity of hearing offend natural justice, while a mere refusal of oral hearing or an erroneous factual assumption does not necessarily invalidate the order. Section 167(8) is explained as providing alternative penalty bases, not a universal cap of Rs. 1,000. en-us Fri, 16 Nov 1956 00:00:00 +0530 Mon, 20 Apr 2015 16:09:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169436 Customs adjudications under the Sea Customs Act are treated as quasi-judicial because the authority must adjudge confiscation and penalty affecting civil rights, so certiorari may lie under Article 226. The doctrine of merger is discussed as preventing interference with a subordinate order once it has been affirmed, modified, or reversed in appeal or revision, unless the original order is a nullity. The text also notes that orders passed without notice or a real opportunity of hearing offend natural justice, while a mere refusal of oral hearing or an erroneous factual assumption does not necessarily invalidate the order. Section 167(8) is explained as providing alternative penalty bases, not a universal cap of Rs. 1,000. Case-Laws Customs Fri, 16 Nov 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169436