https://www.taxtmi.com/caselaws?id=173622 The GAUHATI HIGH COURT, in a case concerning procedural fairness in customs matters, emphasized the necessity of issuing show cause notices and providing opportunities for respondents to be heard before imposing penalties and confiscating goods under the Customs Act, 1962. The court allowed the petitioners to treat their replies as show cause notices and granted them a chance to respond by a specified date. This decision upholds the principles of natural justice and due process, ensuring that the petitioners' right to contest the penalties imposed is respected. en-us Wed, 08 May 2013 00:00:00 +0530 Tue, 07 Aug 2018 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173622 The GAUHATI HIGH COURT, in a case concerning procedural fairness in customs matters, emphasized the necessity of issuing show cause notices and providing opportunities for respondents to be heard before imposing penalties and confiscating goods under the Customs Act, 1962. The court allowed the petitioners to treat their replies as show cause notices and granted them a chance to respond by a specified date. This decision upholds the principles of natural justice and due process, ensuring that the petitioners' right to contest the penalties imposed is respected. Case-Laws Customs Wed, 08 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173622