https://www.taxtmi.com/caselaws?id=310286 The HC of Calcutta addressed a challenge to a post-decisional hearing notice regarding a license suspension due to alleged bias of the adjudicator. The petitioner argued bias as the Commissioner of Customs, who issued the notice, had also filed the offense report and passed an interim suspension order. The court upheld the principle against self-judgment and directed the Chief Principal Chief Commissioner of Customs to appoint a new officer to ensure impartiality. The court extended the hearing timeline by 30 days and required the new authority to issue a reasoned order, excluding the initial notice period from limitation calculations. en-us Thu, 01 Dec 2022 00:00:00 +0530 Mon, 16 Oct 2023 18:55:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310286 The HC of Calcutta addressed a challenge to a post-decisional hearing notice regarding a license suspension due to alleged bias of the adjudicator. The petitioner argued bias as the Commissioner of Customs, who issued the notice, had also filed the offense report and passed an interim suspension order. The court upheld the principle against self-judgment and directed the Chief Principal Chief Commissioner of Customs to appoint a new officer to ensure impartiality. The court extended the hearing timeline by 30 days and required the new authority to issue a reasoned order, excluding the initial notice period from limitation calculations. Case-Laws Customs Thu, 01 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310286