https://www.taxtmi.com/caselaws?id=45734 Customs adjudication for confiscation and penalty must comply with natural justice because the authority acts in a quasi-judicial capacity. Where the decision is based substantially on witness statements recorded behind the noticee's back, the affected person must be given an opportunity to cross-examine those witnesses. Denial of that opportunity renders the inquiry unfair, and an order founded on such material is liable to be quashed in writ proceedings. en-us Tue, 06 Mar 1962 00:00:00 +0530 Tue, 13 Jul 2010 14:34:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45734 Customs adjudication for confiscation and penalty must comply with natural justice because the authority acts in a quasi-judicial capacity. Where the decision is based substantially on witness statements recorded behind the noticee's back, the affected person must be given an opportunity to cross-examine those witnesses. Denial of that opportunity renders the inquiry unfair, and an order founded on such material is liable to be quashed in writ proceedings. Case-Laws Customs Tue, 06 Mar 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45734