https://www.taxtmi.com/caselaws?id=288828 In customs adjudication, reliance on disclosed statements without formal cross-examination did not breach natural justice where the affected persons received the material, had an opportunity to answer it, and did not request cross-examination at the inquiry. The commentary also notes that penal discretion under the Customs Act must be exercised judicially on relevant considerations; an unexplained, disproportionate, and irrational apportionment of penalty is open to judicial review. On that reasoning, the natural justice objection failed, while the penalty component was treated as vulnerable to being quashed or remitted for fresh, lawful determination. en-us Thu, 20 Jan 1972 00:00:00 +0530 Wed, 01 Jul 2020 18:25:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288828 In customs adjudication, reliance on disclosed statements without formal cross-examination did not breach natural justice where the affected persons received the material, had an opportunity to answer it, and did not request cross-examination at the inquiry. The commentary also notes that penal discretion under the Customs Act must be exercised judicially on relevant considerations; an unexplained, disproportionate, and irrational apportionment of penalty is open to judicial review. On that reasoning, the natural justice objection failed, while the penalty component was treated as vulnerable to being quashed or remitted for fresh, lawful determination. Case-Laws Central Excise Thu, 20 Jan 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288828