https://www.taxtmi.com/caselaws?id=267783 The High Court upheld the Tribunal's decision in a customs case, dismissing the appeal. It affirmed the validity of adjudication based on a co-noticee's statement without cross-examination, justified the penalty under Section 112(b) of the Customs Act, and found the appellant failed to prove ownership of smuggled silver. The court determined that principles of natural justice were followed during the adjudication process, with ample opportunities for the appellant to present his case. Ultimately, the court ruled in favor of the revenue, concluding no violation of natural justice occurred. en-us Tue, 14 Jul 2015 00:00:00 +0530 Thu, 07 Jan 2016 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267783 The High Court upheld the Tribunal's decision in a customs case, dismissing the appeal. It affirmed the validity of adjudication based on a co-noticee's statement without cross-examination, justified the penalty under Section 112(b) of the Customs Act, and found the appellant failed to prove ownership of smuggled silver. The court determined that principles of natural justice were followed during the adjudication process, with ample opportunities for the appellant to present his case. Ultimately, the court ruled in favor of the revenue, concluding no violation of natural justice occurred. Case-Laws Customs Tue, 14 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267783