https://www.taxtmi.com/caselaws?id=45148 A clear show cause notice offering a written reply and an option of personal hearing satisfies natural justice, and the authority may proceed ex parte when no reply or hearing request is made. Statements recorded by Customs officers during a smuggling inquiry, before any criminal prosecution begins, are admissible in customs proceedings. A person who finances or directs smuggling is a person concerned in the offence and may be subjected to confiscation and personal penalty under customs and foreign exchange laws. The Court also found no perversity or disproportionality in the penalty imposed. en-us Wed, 18 Mar 1970 00:00:00 +0530 Sat, 09 Aug 2014 08:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45148 A clear show cause notice offering a written reply and an option of personal hearing satisfies natural justice, and the authority may proceed ex parte when no reply or hearing request is made. Statements recorded by Customs officers during a smuggling inquiry, before any criminal prosecution begins, are admissible in customs proceedings. A person who finances or directs smuggling is a person concerned in the offence and may be subjected to confiscation and personal penalty under customs and foreign exchange laws. The Court also found no perversity or disproportionality in the penalty imposed. Case-Laws Customs Wed, 18 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45148