https://www.taxtmi.com/caselaws?id=45824 The Court set aside the appellate order in a Civil Rule case challenging a penalty imposed by the Collector of Customs for short landing of materials. The Court emphasized the need for a quasi-judicial approach and hearing parties before deciding on applications to dispense with deposits under section 129 proviso. As the petitioner was not given a hearing before the application was disposed of, the appellate order was annulled, and the matter was remanded for proper hearing in accordance with legal requirements. The Court stressed procedural fairness and adherence to the law, ensuring parties have the opportunity to present their arguments. en-us Fri, 11 Jun 1971 00:00:00 +0530 Wed, 14 Jul 2010 11:04:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45824 The Court set aside the appellate order in a Civil Rule case challenging a penalty imposed by the Collector of Customs for short landing of materials. The Court emphasized the need for a quasi-judicial approach and hearing parties before deciding on applications to dispense with deposits under section 129 proviso. As the petitioner was not given a hearing before the application was disposed of, the appellate order was annulled, and the matter was remanded for proper hearing in accordance with legal requirements. The Court stressed procedural fairness and adherence to the law, ensuring parties have the opportunity to present their arguments. Case-Laws Customs Fri, 11 Jun 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45824