https://www.taxtmi.com/caselaws?id=289220 Quasi-judicial customs adjudication under the Sea Customs Act must conform to natural justice. Where witness statements were recorded in the absence of the affected party and, despite request, the witnesses were not produced for cross-examination, the affected party was denied a fair opportunity to meet the evidence. The statutory power to impose confiscation and penalty did not displace the duty of fair hearing. The resulting confiscation and penalty order was therefore invalid for breach of natural justice and liable to be set aside. en-us Tue, 04 Apr 1961 00:00:00 +0530 Tue, 21 Jul 2020 11:27:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289220 Quasi-judicial customs adjudication under the Sea Customs Act must conform to natural justice. Where witness statements were recorded in the absence of the affected party and, despite request, the witnesses were not produced for cross-examination, the affected party was denied a fair opportunity to meet the evidence. The statutory power to impose confiscation and penalty did not displace the duty of fair hearing. The resulting confiscation and penalty order was therefore invalid for breach of natural justice and liable to be set aside. Case-Laws Central Excise Tue, 04 Apr 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289220