https://www.taxtmi.com/caselaws?id=42719 A customs penalty order was quashed because it failed to disclose intelligible reasons or the basis for its findings, and the assessee was denied a reasonable opportunity to defend itself. The authority refused a request to summon the relevant customs/port officer and rejected draft survey material without adequate consideration, undermining fair hearing requirements. In proceedings under the Customs Act, the adjudicating authority was required to act as a quasi-judicial tribunal and record reasoned findings. The matter was remanded for fresh disposal in accordance with law. en-us Thu, 21 Nov 1985 00:00:00 +0530 Sat, 12 Jun 2010 18:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42719 A customs penalty order was quashed because it failed to disclose intelligible reasons or the basis for its findings, and the assessee was denied a reasonable opportunity to defend itself. The authority refused a request to summon the relevant customs/port officer and rejected draft survey material without adequate consideration, undermining fair hearing requirements. In proceedings under the Customs Act, the adjudicating authority was required to act as a quasi-judicial tribunal and record reasoned findings. The matter was remanded for fresh disposal in accordance with law. Case-Laws Customs Thu, 21 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42719