https://www.taxtmi.com/caselaws?id=789645 Penalty orders under the Customs Act were held unsustainable where the adjudicating authority failed to consider the noticees' written defence and supporting material. A quasi-judicial order must be a speaking order and must address the reply filed by the parties; a bare statement that the record was perused is insufficient. The omission to deal with the defence was treated as a breach of natural justice. The penalty orders were quashed and the matters remanded for fresh adjudication after consideration of the defence submissions and grant of personal hearing. en-us Thu, 02 Apr 2026 00:00:00 +0530 Sat, 11 Apr 2026 08:53:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789645 Penalty orders under the Customs Act were held unsustainable where the adjudicating authority failed to consider the noticees' written defence and supporting material. A quasi-judicial order must be a speaking order and must address the reply filed by the parties; a bare statement that the record was perused is insufficient. The omission to deal with the defence was treated as a breach of natural justice. The penalty orders were quashed and the matters remanded for fresh adjudication after consideration of the defence submissions and grant of personal hearing. Case-Laws Customs Thu, 02 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789645