https://www.taxtmi.com/caselaws?id=457859 Where a personal hearing is mandated under the Adjudication Proceedings and Appeal Rules, 1974, the adjudicating authority that finally decides the matter must itself afford and consider that hearing before passing the penalty order. On the facts, the order was unsustainable because the hearing had been conducted by one officer but the final decision was made by another. A remand for fresh hearing was declined in view of the long lapse of time, prior customs proceedings and confiscation concerning the same material, and the absence of corroboration for one allegation, so the proceedings were brought to an end without further remand. en-us Wed, 18 Sep 1996 00:00:00 +0530 Sun, 29 Sep 2024 16:20:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457859 Where a personal hearing is mandated under the Adjudication Proceedings and Appeal Rules, 1974, the adjudicating authority that finally decides the matter must itself afford and consider that hearing before passing the penalty order. On the facts, the order was unsustainable because the hearing had been conducted by one officer but the final decision was made by another. A remand for fresh hearing was declined in view of the long lapse of time, prior customs proceedings and confiscation concerning the same material, and the absence of corroboration for one allegation, so the proceedings were brought to an end without further remand. Case-Laws FEMA Wed, 18 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457859