https://www.taxtmi.com/caselaws?id=179325 Non-supply of relied-upon documents and denial of an effective hearing vitiated the customs adjudication. The Calcutta HC held that natural justice is not satisfied merely by offering inspection when the assessee has reasonably sought copies of documents relied upon in the show-cause notice, except for classified or secret material. It also reaffirmed that an adverse order cannot be sustained without giving the assessee a proper opportunity of hearing. The assessment, confiscation, demand and penalty order was set aside, and the matter was remitted for fresh adjudication after furnishing the requisite copies or, where copies could not be supplied, disclosing reasons and permitting inspection. en-us Wed, 09 Jan 2013 00:00:00 +0530 Tue, 03 May 2016 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179325 Non-supply of relied-upon documents and denial of an effective hearing vitiated the customs adjudication. The Calcutta HC held that natural justice is not satisfied merely by offering inspection when the assessee has reasonably sought copies of documents relied upon in the show-cause notice, except for classified or secret material. It also reaffirmed that an adverse order cannot be sustained without giving the assessee a proper opportunity of hearing. The assessment, confiscation, demand and penalty order was set aside, and the matter was remitted for fresh adjudication after furnishing the requisite copies or, where copies could not be supplied, disclosing reasons and permitting inspection. Case-Laws Customs Wed, 09 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179325