https://www.taxtmi.com/caselaws?id=46311 Exercise of statutory discretion to waive penalty under the third proviso to Section 4M of the Imports and Exports (Control) Act, 1947 attracts the principles of natural justice because it may affect civil consequences. The court held that, unless the statute clearly excludes it, a fair opportunity to represent one's case is ordinarily implied, including a personal hearing where appropriate. Applying audi alteram partem, it answered that an opportunity of hearing is required before deciding whether to waive penalty in whole or in part. en-us Fri, 21 Sep 2001 00:00:00 +0530 Sat, 17 Jul 2010 11:12:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46311 Exercise of statutory discretion to waive penalty under the third proviso to Section 4M of the Imports and Exports (Control) Act, 1947 attracts the principles of natural justice because it may affect civil consequences. The court held that, unless the statute clearly excludes it, a fair opportunity to represent one's case is ordinarily implied, including a personal hearing where appropriate. Applying audi alteram partem, it answered that an opportunity of hearing is required before deciding whether to waive penalty in whole or in part. Case-Laws Customs Fri, 21 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46311