https://www.taxtmi.com/caselaws?id=45633 Customs penalty and confiscation were vitiated where the authorities relied on a chemical test report that was never supplied to the affected party and fresh samples were not drawn in its presence, denying a fair opportunity to meet the charge. The adjudication therefore failed for breach of natural justice. The penalty also could not be sustained under Section 167(8) of the Sea Customs Act, 1878 when the show-cause notice was issued only under Section 167(37) and the facts concerned misdescription of goods rather than prohibited import. The customs orders were set aside and any penalty paid was directed to be refunded. en-us Thu, 30 Mar 1972 00:00:00 +0530 Tue, 13 Jul 2010 09:53:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45633 Customs penalty and confiscation were vitiated where the authorities relied on a chemical test report that was never supplied to the affected party and fresh samples were not drawn in its presence, denying a fair opportunity to meet the charge. The adjudication therefore failed for breach of natural justice. The penalty also could not be sustained under Section 167(8) of the Sea Customs Act, 1878 when the show-cause notice was issued only under Section 167(37) and the facts concerned misdescription of goods rather than prohibited import. The customs orders were set aside and any penalty paid was directed to be refunded. Case-Laws Customs Thu, 30 Mar 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45633