https://www.taxtmi.com/caselaws?id=45663 Proceedings under the Sea Customs Act were treated as quasi-judicial, so natural justice required a fair hearing before the effective adjudicator and disclosure of material relied on. The confiscation and penalty orders were held unlawful because the Collector who made the effective order had not himself heard the evidence, and because prosecution material and arguments were considered by later note and internal consultation without giving the assessee an opportunity to meet them. The orders were therefore liable to be quashed. en-us Fri, 27 Jun 1958 00:00:00 +0530 Tue, 13 Jul 2010 11:13:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45663 Proceedings under the Sea Customs Act were treated as quasi-judicial, so natural justice required a fair hearing before the effective adjudicator and disclosure of material relied on. The confiscation and penalty orders were held unlawful because the Collector who made the effective order had not himself heard the evidence, and because prosecution material and arguments were considered by later note and internal consultation without giving the assessee an opportunity to meet them. The orders were therefore liable to be quashed. Case-Laws Customs Fri, 27 Jun 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45663