https://www.taxtmi.com/caselaws?id=45721 A customs penalty order imposing civil consequences without prior notice, enquiry, or opportunity to show cause was held to violate natural justice and be a nullity for want of jurisdiction. The Court treated the absence of hearing as fatal because the order proceeded on allegations of collusion and deliberate illegal export, and the defect also affected the assessment of punishment. An appellate refusal to interfere did not cure the original jurisdictional defect, because a void order cannot be validated by later confirmation. The writ challenge to the original penalty order was therefore maintainable, and the penalty was set aside. en-us Fri, 16 Sep 1955 00:00:00 +0530 Tue, 13 Jul 2010 14:01:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45721 A customs penalty order imposing civil consequences without prior notice, enquiry, or opportunity to show cause was held to violate natural justice and be a nullity for want of jurisdiction. The Court treated the absence of hearing as fatal because the order proceeded on allegations of collusion and deliberate illegal export, and the defect also affected the assessment of punishment. An appellate refusal to interfere did not cure the original jurisdictional defect, because a void order cannot be validated by later confirmation. The writ challenge to the original penalty order was therefore maintainable, and the penalty was set aside. Case-Laws Customs Fri, 16 Sep 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45721