https://www.taxtmi.com/caselaws?id=45672 Customs adjudication may be vitiated where an adverse chemical test report relied on for confiscation and penalty is not disclosed to the importer, because natural justice requires prior disclosure and a fair chance to rebut the material. A hearing process that splits the inquiry between two officers can also heighten unfairness if the material recorded at one stage is later used in adjudication without an effective opportunity to answer it. Where such non-disclosure goes to the root of the decision, the defect is not cured by the existing record, and the adjudication order is unsustainable and liable to be quashed. en-us Thu, 11 Nov 1965 00:00:00 +0530 Tue, 13 Jul 2010 11:44:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45672 Customs adjudication may be vitiated where an adverse chemical test report relied on for confiscation and penalty is not disclosed to the importer, because natural justice requires prior disclosure and a fair chance to rebut the material. A hearing process that splits the inquiry between two officers can also heighten unfairness if the material recorded at one stage is later used in adjudication without an effective opportunity to answer it. Where such non-disclosure goes to the root of the decision, the defect is not cured by the existing record, and the adjudication order is unsustainable and liable to be quashed. Case-Laws Customs Thu, 11 Nov 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45672