https://www.taxtmi.com/caselaws?id=11811 Natural justice may be read into a discretionary statutory power unless expressly excluded, and where the decision can affect civil rights or liabilities, audi alteram partem requires a hearing. Applied to the third proviso to section 4M of the Imports and Exports (Control) Act, 1947, the opportunity to be heard was treated as an integral part of considering waiver of penalty. The earlier contrary view was distinguished on facts, and it was reiterated that a judgment is authority only for what it actually decides. A hearing is therefore required before deciding an application for waiver of penalty, unless the statute clearly excludes that safeguard. en-us Fri, 21 Sep 2001 00:00:00 +0530 Mon, 22 Dec 2025 21:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11811 Natural justice may be read into a discretionary statutory power unless expressly excluded, and where the decision can affect civil rights or liabilities, audi alteram partem requires a hearing. Applied to the third proviso to section 4M of the Imports and Exports (Control) Act, 1947, the opportunity to be heard was treated as an integral part of considering waiver of penalty. The earlier contrary view was distinguished on facts, and it was reiterated that a judgment is authority only for what it actually decides. A hearing is therefore required before deciding an application for waiver of penalty, unless the statute clearly excludes that safeguard. Case-Laws Income Tax Fri, 21 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11811