https://www.taxtmi.com/caselaws?id=183663 A penalty order under the Customs Act was set aside because the adjudicating authority relied on statements and other adverse material without supplying them to the noticee. In an abetment-based smuggling allegation, the affected person was entitled to copies of the evidence relied upon so that it could be corrected or contradicted. Non-furnishing of the statements, panchnama, and related material deprived the petitioner of an effective defence and violated section 124's requirement of notice, representation, and a reasonable opportunity of being heard. The adjudication was therefore invalid for breach of natural justice, though fresh proceedings were left open in accordance with law. en-us Wed, 27 Jan 1965 00:00:00 +0530 Fri, 17 Jun 2016 12:49:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183663 A penalty order under the Customs Act was set aside because the adjudicating authority relied on statements and other adverse material without supplying them to the noticee. In an abetment-based smuggling allegation, the affected person was entitled to copies of the evidence relied upon so that it could be corrected or contradicted. Non-furnishing of the statements, panchnama, and related material deprived the petitioner of an effective defence and violated section 124's requirement of notice, representation, and a reasonable opportunity of being heard. The adjudication was therefore invalid for breach of natural justice, though fresh proceedings were left open in accordance with law. Case-Laws Customs Wed, 27 Jan 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183663