https://www.taxtmi.com/caselaws?id=289507 Customs adjudication imposing confiscation or penalty under the Sea Customs Act is quasi-judicial in nature, so the authority must observe the principles of natural justice. Where adverse reports and connected material form the basis of a penalty order but are not disclosed to the affected person, the order is vitiated because no fair opportunity is given to meet that material. The writ petition was also maintainable despite imperfect prayers and the existence of statutory appellate or revisional remedies, since those remedies were discretionary rather than an absolute bar. en-us Wed, 23 Nov 1966 00:00:00 +0530 Tue, 04 Aug 2020 17:49:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289507 Customs adjudication imposing confiscation or penalty under the Sea Customs Act is quasi-judicial in nature, so the authority must observe the principles of natural justice. Where adverse reports and connected material form the basis of a penalty order but are not disclosed to the affected person, the order is vitiated because no fair opportunity is given to meet that material. The writ petition was also maintainable despite imperfect prayers and the existence of statutory appellate or revisional remedies, since those remedies were discretionary rather than an absolute bar. Case-Laws Central Excise Wed, 23 Nov 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289507