https://www.taxtmi.com/caselaws?id=169436 The court held that orders of the Collector of Customs and Central Excise are quasi-judicial and subject to certiorari. It rejected the doctrine of merger when orders are confirmed by authorities outside the High Court's jurisdiction. Violation of natural justice renders orders null, and the court clarified the validity of penalties under the Sea Customs Act. Judgments varied: one appeal was dismissed due to lack of notice, while others were allowed based on the doctrine of merger or non-compliance with procedural requirements. The court emphasized natural justice principles and the limited jurisdiction of the High Court in issuing writs against orders confirmed by external authorities. 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 The court held that orders of the Collector of Customs and Central Excise are quasi-judicial and subject to certiorari. It rejected the doctrine of merger when orders are confirmed by authorities outside the High Court's jurisdiction. Violation of natural justice renders orders null, and the court clarified the validity of penalties under the Sea Customs Act. Judgments varied: one appeal was dismissed due to lack of notice, while others were allowed based on the doctrine of merger or non-compliance with procedural requirements. The court emphasized natural justice principles and the limited jurisdiction of the High Court in issuing writs against orders confirmed by external authorities. Case-Laws Customs Fri, 16 Nov 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169436