https://www.taxtmi.com/caselaws?id=45675 A quasi-judicial customs authority cannot base an adverse confiscation order on undisclosed samples and information collected after the reply without giving the affected party a fair opportunity to rebut that material; the resulting order was vitiated for breach of natural justice and set aside. The personal penalty was also held to be beyond jurisdiction to the extent it exceeded the statutory maximum under the governing confiscation provision, so the excess portion could not stand. The writ petition therefore succeeded and the impugned customs confiscation and penalty order was quashed. en-us Wed, 29 Jul 1959 00:00:00 +0530 Tue, 13 Jul 2010 11:51:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45675 A quasi-judicial customs authority cannot base an adverse confiscation order on undisclosed samples and information collected after the reply without giving the affected party a fair opportunity to rebut that material; the resulting order was vitiated for breach of natural justice and set aside. The personal penalty was also held to be beyond jurisdiction to the extent it exceeded the statutory maximum under the governing confiscation provision, so the excess portion could not stand. The writ petition therefore succeeded and the impugned customs confiscation and penalty order was quashed. Case-Laws Customs Wed, 29 Jul 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45675