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    <title>1994 (11) TMI 138 - HIGH COURT AT CALCUTTA</title>
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    <description>Availability of an appellate remedy does not by itself bar a writ petition where the challenge is founded on breach of natural justice, and Article 226 relief may still be available. In a customs disciplinary inquiry, the inquiry process must comply with the prescribed procedure, including notice, consideration of evidence, cross-examination of relied-upon witnesses, and supply of material used against the affected person. Where statements are relied upon without producing the witnesses or furnishing copies, the adverse findings and revocation action are unsustainable. If only the final revocation order is invalidated and the underlying proceedings survive, the related suspension may continue while the inquiry is reopened from the appropriate stage.</description>
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      <title>1994 (11) TMI 138 - HIGH COURT AT CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=43994</link>
      <description>Availability of an appellate remedy does not by itself bar a writ petition where the challenge is founded on breach of natural justice, and Article 226 relief may still be available. In a customs disciplinary inquiry, the inquiry process must comply with the prescribed procedure, including notice, consideration of evidence, cross-examination of relied-upon witnesses, and supply of material used against the affected person. Where statements are relied upon without producing the witnesses or furnishing copies, the adverse findings and revocation action are unsustainable. If only the final revocation order is invalidated and the underlying proceedings survive, the related suspension may continue while the inquiry is reopened from the appropriate stage.</description>
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