https://www.taxtmi.com/caselaws?id=278841 A quasi-judicial customs proceeding is vitiated where the person proceeded against is denied a fair and meaningful opportunity to produce relevant witnesses and records in defence. The requested material was sufficiently identified and relevant to the explanation that the gold was lawfully acquired, yet the authorities treated production as the petitioner's independent burden rather than facilitating access to evidence. Because natural justice requires a meaningful chance to meet the statutory burden of proof, the confiscation and penalty orders were unsustainable and liable to be quashed. en-us Fri, 16 Dec 1966 00:00:00 +0530 Fri, 22 Feb 2019 15:26:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278841 A quasi-judicial customs proceeding is vitiated where the person proceeded against is denied a fair and meaningful opportunity to produce relevant witnesses and records in defence. The requested material was sufficiently identified and relevant to the explanation that the gold was lawfully acquired, yet the authorities treated production as the petitioner's independent burden rather than facilitating access to evidence. Because natural justice requires a meaningful chance to meet the statutory burden of proof, the confiscation and penalty orders were unsustainable and liable to be quashed. Case-Laws Customs Fri, 16 Dec 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278841