https://www.taxtmi.com/caselaws?id=325586 The High Court of Madras ruled in favor of the petitioners, setting aside the show cause notices issued under the Customs Act, 1962, due to the first respondent's pre-judgment. The court found that the first respondent failed to maintain an open mind and act fairly, as required in quasi-judicial proceedings. The judgment emphasized the importance of adhering to legal standards and providing individuals with a reasonable opportunity to defend themselves. The authorities were granted the option to issue fresh notices following due process outlined by the Supreme Court. en-us Thu, 18 Feb 2016 00:00:00 +0530 Sat, 05 Nov 2016 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325586 The High Court of Madras ruled in favor of the petitioners, setting aside the show cause notices issued under the Customs Act, 1962, due to the first respondent's pre-judgment. The court found that the first respondent failed to maintain an open mind and act fairly, as required in quasi-judicial proceedings. The judgment emphasized the importance of adhering to legal standards and providing individuals with a reasonable opportunity to defend themselves. The authorities were granted the option to issue fresh notices following due process outlined by the Supreme Court. Case-Laws Customs Thu, 18 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325586