https://www.taxtmi.com/caselaws?id=40944 A show cause notice, confiscation order and penalty order were quashed where the customs authority had already pre-judged illicit importation of gold bars and treated confiscation as a foregone conclusion. The HC held that a quasi-judicial authority must maintain an open mind and afford a real opportunity of hearing; when the central issue is decided in advance, the hearing becomes an empty formality and breaches natural justice. The coercive customs action was set aside, with liberty reserved to proceed afresh in accordance with law if not otherwise barred. en-us Wed, 16 Feb 1972 00:00:00 +0530 Tue, 18 May 2010 12:20:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40944 A show cause notice, confiscation order and penalty order were quashed where the customs authority had already pre-judged illicit importation of gold bars and treated confiscation as a foregone conclusion. The HC held that a quasi-judicial authority must maintain an open mind and afford a real opportunity of hearing; when the central issue is decided in advance, the hearing becomes an empty formality and breaches natural justice. The coercive customs action was set aside, with liberty reserved to proceed afresh in accordance with law if not otherwise barred. Case-Laws Customs Wed, 16 Feb 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40944