https://www.taxtmi.com/caselaws?id=3127 Liability could not be imposed on the appellant where there was no direct evidence of involvement and no fair opportunity to answer the allegations based on third-party statements. The record showed that he was not examined under Section 108 of the Customs Act, 1962, and was not given an effective chance to rebut the case against him. The principle against condemning a person unheard required observance of natural justice before penal consequences were fastened. The impugned order was therefore unsustainable and was set aside, with the appeal allowed. en-us Thu, 06 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3127 Liability could not be imposed on the appellant where there was no direct evidence of involvement and no fair opportunity to answer the allegations based on third-party statements. The record showed that he was not examined under Section 108 of the Customs Act, 1962, and was not given an effective chance to rebut the case against him. The principle against condemning a person unheard required observance of natural justice before penal consequences were fastened. The impugned order was therefore unsustainable and was set aside, with the appeal allowed. Case-Laws Customs Thu, 06 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3127