https://www.taxtmi.com/caselaws?id=45662 A quasi-judicial confiscation order must address the importer's specific defence, including the licensing entry and policy note relied on for classification; failure to do so may disclose error apparent on the face of the record and non-application of mind. Adjudication must also give an effective hearing before the officer who decides the matter, and material later representations cannot be ignored where they bear on the defence and consequences. On penalty, a personal penalty under the Sea Customs Act cannot exceed the statutory limit, while the quantum of fine will not ordinarily be disturbed absent demonstrable legal infirmity. en-us Tue, 28 Jun 1960 00:00:00 +0530 Tue, 13 Jul 2010 11:10:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45662 A quasi-judicial confiscation order must address the importer's specific defence, including the licensing entry and policy note relied on for classification; failure to do so may disclose error apparent on the face of the record and non-application of mind. Adjudication must also give an effective hearing before the officer who decides the matter, and material later representations cannot be ignored where they bear on the defence and consequences. On penalty, a personal penalty under the Sea Customs Act cannot exceed the statutory limit, while the quantum of fine will not ordinarily be disturbed absent demonstrable legal infirmity. Case-Laws Customs Tue, 28 Jun 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45662