https://www.taxtmi.com/caselaws?id=45113 In confiscation proceedings under the Customs Act, 1962, the requirement of a "reasonable opportunity of being heard" under section 124(c) is flexible and depends on the statutory scheme and the nature of the inquiry. Sections 107 and 108 distinguish investigative statements from formal adjudication, so the hearing under section 124(c) does not necessarily require a court-like trial with compulsory cross-examination of every person whose statement is relied on. Where the affected party receives copies of the statements, is informed of the material against it, and is given an oral hearing, the statutory requirement is ordinarily met. On the facts described, no denial of a real opportunity to meet the case was shown. en-us Wed, 07 Jul 1976 00:00:00 +0530 Thu, 08 Jul 2010 14:06:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45113 In confiscation proceedings under the Customs Act, 1962, the requirement of a "reasonable opportunity of being heard" under section 124(c) is flexible and depends on the statutory scheme and the nature of the inquiry. Sections 107 and 108 distinguish investigative statements from formal adjudication, so the hearing under section 124(c) does not necessarily require a court-like trial with compulsory cross-examination of every person whose statement is relied on. Where the affected party receives copies of the statements, is informed of the material against it, and is given an oral hearing, the statutory requirement is ordinarily met. On the facts described, no denial of a real opportunity to meet the case was shown. Case-Laws Customs Wed, 07 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45113