https://www.taxtmi.com/caselaws?id=45715 In quasi-judicial customs adjudication, adverse material gathered through secret enquiries cannot be relied on unless the affected party is given a fair opportunity to test it, including cross-examination where appropriate. Because the department used statements and enquiries made behind the petitioner's back, the confiscation adjudication was vitiated for breach of natural justice. The Court also held that the petitioner's inability to prove each individual purchase did not itself establish illegal import, since the burden remained on the department to prove import without the necessary permit. The confiscation orders were quashed and the petitions were allowed. en-us Tue, 12 Jun 1962 00:00:00 +0530 Tue, 13 Jul 2010 13:43:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45715 In quasi-judicial customs adjudication, adverse material gathered through secret enquiries cannot be relied on unless the affected party is given a fair opportunity to test it, including cross-examination where appropriate. Because the department used statements and enquiries made behind the petitioner's back, the confiscation adjudication was vitiated for breach of natural justice. The Court also held that the petitioner's inability to prove each individual purchase did not itself establish illegal import, since the burden remained on the department to prove import without the necessary permit. The confiscation orders were quashed and the petitions were allowed. Case-Laws Customs Tue, 12 Jun 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45715