https://www.taxtmi.com/caselaws?id=44098 In customs adjudication, alleged breach of natural justice from non-furnishing of relied-upon statements was not established where the notice referred to the material, no timely request for copies was shown, and no prejudice was demonstrated. The personal penalty was sustained on merits because the finding rested on recovery of contraband, corroborative statements, a retracted statement implicating the person concerned, the hut owner's explanation, and an admission of prior smuggling involvement. The HC noted that customs proceedings are decided on preponderance of probability, not strict rules of evidence, and that concurrent factual findings will not be disturbed in writ jurisdiction absent perversity or legal error. en-us Thu, 27 Jan 1994 00:00:00 +0530 Wed, 23 Jun 2010 10:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44098 In customs adjudication, alleged breach of natural justice from non-furnishing of relied-upon statements was not established where the notice referred to the material, no timely request for copies was shown, and no prejudice was demonstrated. The personal penalty was sustained on merits because the finding rested on recovery of contraband, corroborative statements, a retracted statement implicating the person concerned, the hut owner's explanation, and an admission of prior smuggling involvement. The HC noted that customs proceedings are decided on preponderance of probability, not strict rules of evidence, and that concurrent factual findings will not be disturbed in writ jurisdiction absent perversity or legal error. Case-Laws Customs Thu, 27 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44098