https://www.taxtmi.com/caselaws?id=389902 Customs adjudication based on email correspondence and statements recorded during investigation required a meaningful personal hearing, because the revenue case depended on material that had to be tested in adjudication rather than on direct evidence alone. The Tribunal found that repeated adjournment requests and non-attendance did not cure the absence of an effective hearing, and this violated principles of natural justice. It also noted that the relied-upon evidence would need to be established under Sections 138B and 138C of the Customs Act, 1962. The adjudication orders were set aside and the matter was remanded for fresh decision after granting personal hearing. en-us Wed, 07 Aug 2019 00:00:00 +0530 Sat, 13 Mar 2021 13:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389902 Customs adjudication based on email correspondence and statements recorded during investigation required a meaningful personal hearing, because the revenue case depended on material that had to be tested in adjudication rather than on direct evidence alone. The Tribunal found that repeated adjournment requests and non-attendance did not cure the absence of an effective hearing, and this violated principles of natural justice. It also noted that the relied-upon evidence would need to be established under Sections 138B and 138C of the Customs Act, 1962. The adjudication orders were set aside and the matter was remanded for fresh decision after granting personal hearing. Case-Laws Customs Wed, 07 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389902