https://www.taxtmi.com/caselaws?id=780293 Custody alone did not vitiate an ex parte customs appeal where the appellant had otherwise participated in related criminal proceedings and could not show that incarceration prevented proper adjudication. Confirmation of penalty was also sustained because the criminal conviction remained intact; the sentence was merely reduced to the period already undergone, so principles of natural justice were not breached on that ground. The Court further held that the customs authorities could rely on a co-noticee's statement recorded by the DRI in penalty proceedings, and that such reliance did not by itself invalidate the order. The penalty was therefore maintained. en-us Wed, 15 Oct 2025 00:00:00 +0530 Mon, 27 Oct 2025 18:29:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780293 Custody alone did not vitiate an ex parte customs appeal where the appellant had otherwise participated in related criminal proceedings and could not show that incarceration prevented proper adjudication. Confirmation of penalty was also sustained because the criminal conviction remained intact; the sentence was merely reduced to the period already undergone, so principles of natural justice were not breached on that ground. The Court further held that the customs authorities could rely on a co-noticee's statement recorded by the DRI in penalty proceedings, and that such reliance did not by itself invalidate the order. The penalty was therefore maintained. Case-Laws Customs Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780293