https://www.taxtmi.com/caselaws?id=45740 A customs adjudication was held vulnerable where the same officer had participated in the search, arrest and investigation and then decided the matter, because natural justice requires real detachment and even a reasonable apprehension of bias can disqualify the decision-maker. The order was also criticised for treating conjecture as proof: the alleged smuggling and quantity of illicit gold were inferred from irregular accounts and assumptions rather than reliable evidence. On that basis, the confiscation and penalty order was quashed, with liberty to proceed afresh according to law. en-us Thu, 12 Jul 1962 00:00:00 +0530 Tue, 13 Jul 2010 15:22:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45740 A customs adjudication was held vulnerable where the same officer had participated in the search, arrest and investigation and then decided the matter, because natural justice requires real detachment and even a reasonable apprehension of bias can disqualify the decision-maker. The order was also criticised for treating conjecture as proof: the alleged smuggling and quantity of illicit gold were inferred from irregular accounts and assumptions rather than reliable evidence. On that basis, the confiscation and penalty order was quashed, with liberty to proceed afresh according to law. Case-Laws Customs Thu, 12 Jul 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45740