https://www.taxtmi.com/caselaws?id=43123 Denial of a reasonable opportunity to participate and cross-examine witnesses vitiated the penalty proceedings, because the petitioner was in detention and had sought deferment through counsel to enable an effective defence. The High Court held that refusal to adjourn and proceeding without meaningful participation offended natural justice in relation to the penalty order, which was set aside for fresh continuation after adequate opportunity was granted. The confiscation order was not interfered with. en-us Thu, 27 Dec 1990 00:00:00 +0530 Wed, 16 Jun 2010 12:12:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43123 Denial of a reasonable opportunity to participate and cross-examine witnesses vitiated the penalty proceedings, because the petitioner was in detention and had sought deferment through counsel to enable an effective defence. The High Court held that refusal to adjourn and proceeding without meaningful participation offended natural justice in relation to the penalty order, which was set aside for fresh continuation after adequate opportunity was granted. The confiscation order was not interfered with. Case-Laws Customs Thu, 27 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43123