https://www.taxtmi.com/article/detailed?id=16075 Natural justice operates as a foundational fairness requirement in customs administration, particularly in quasi-judicial proceedings involving assessment, confiscation, penalties, classification, valuation, exemptions, and enforcement actions. The doctrine is applied in customs proceedings unless expressly excluded by statute, ensuring decisions are made transparently, impartially, and without arbitrariness. Fair hearing requirements include clear show-cause notice, disclosure of relied-upon material, reasonable time to reply, personal hearing, cross-examination where appropriate, and reasoned speaking orders. en-us Wed, 25 Mar 2026 09:08:19 +0530 Wed, 25 Mar 2026 09:08:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16075 Natural justice operates as a foundational fairness requirement in customs administration, particularly in quasi-judicial proceedings involving assessment, confiscation, penalties, classification, valuation, exemptions, and enforcement actions. The doctrine is applied in customs proceedings unless expressly excluded by statute, ensuring decisions are made transparently, impartially, and without arbitrariness. Fair hearing requirements include clear show-cause notice, disclosure of relied-upon material, reasonable time to reply, personal hearing, cross-examination where appropriate, and reasoned speaking orders. Articles Customs - Import - Export - SEZ Wed, 25 Mar 2026 09:08:19 +0530 https://www.taxtmi.com/article/detailed?id=16075