https://www.taxtmi.com/caselaws?id=45727 Customs adjudication imposing penalty and altering classification was held unsustainable where adverse chemical test reports and other relied-upon material were not timely disclosed, and no effective personal hearing was granted despite request. The High Court applied the principle that, even in summary confiscation or penalty proceedings, the affected party must receive a fair opportunity to know, meet and contradict the material forming the basis of adverse action. The impugned orders were therefore vitiated for denial of natural justice and were set aside. en-us Thu, 26 Apr 1951 00:00:00 +0530 Tue, 13 Jul 2010 14:16:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45727 Customs adjudication imposing penalty and altering classification was held unsustainable where adverse chemical test reports and other relied-upon material were not timely disclosed, and no effective personal hearing was granted despite request. The High Court applied the principle that, even in summary confiscation or penalty proceedings, the affected party must receive a fair opportunity to know, meet and contradict the material forming the basis of adverse action. The impugned orders were therefore vitiated for denial of natural justice and were set aside. Case-Laws Customs Thu, 26 Apr 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45727