https://www.taxtmi.com/caselaws?id=787139 Denial of a proper hearing opportunity before the Commissioner (Appeals), including failure to provide access for a scheduled online hearing, breaches audi alteram partem and vitiates the appellate order. Appellate procedure under the Customs Act permits adjournment and remand where procedural fairness is not observed. An order allowing parties and overturning confiscation and penalties without hearing the Department was set aside and remitted for de novo consideration after both sides receive due opportunity to be heard. en-us Wed, 25 Feb 2026 00:00:00 +0530 Thu, 26 Feb 2026 10:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787139 Denial of a proper hearing opportunity before the Commissioner (Appeals), including failure to provide access for a scheduled online hearing, breaches audi alteram partem and vitiates the appellate order. Appellate procedure under the Customs Act permits adjournment and remand where procedural fairness is not observed. An order allowing parties and overturning confiscation and penalties without hearing the Department was set aside and remitted for de novo consideration after both sides receive due opportunity to be heard. Case-Laws Customs Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787139