https://www.taxtmi.com/caselaws?id=44274 The court rejected the appellant's claim of bias against the Collector of Customs in adjudicating the proceedings, based on the Collector's filing of a counter-affidavit justifying the show cause notice. The court found that the mere filing of the affidavit did not demonstrate bias or disqualify the Collector from deciding the case, as it did not contain any conclusive decision. Emphasizing the need to establish a real likelihood of bias, the court dismissed the appeal, stating the appellant could appeal under the Customs Act if dissatisfied with the decision. en-us Tue, 11 Jul 1995 00:00:00 +0530 Fri, 25 Jun 2010 11:45:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44274 The court rejected the appellant's claim of bias against the Collector of Customs in adjudicating the proceedings, based on the Collector's filing of a counter-affidavit justifying the show cause notice. The court found that the mere filing of the affidavit did not demonstrate bias or disqualify the Collector from deciding the case, as it did not contain any conclusive decision. Emphasizing the need to establish a real likelihood of bias, the court dismissed the appeal, stating the appellant could appeal under the Customs Act if dissatisfied with the decision. Case-Laws Customs Tue, 11 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44274