https://www.taxtmi.com/article/detailed?id=16850 Natural justice is a foundational requirement in customs adjudication because customs powers over import and export goods are coercive and often entail search, seizure, detention, confiscation, penalties, and valuation disputes. The Customs Act, 1962 embeds procedural safeguards through the requirement of a valid show cause notice, disclosure of grounds and relied-upon material, opportunity of hearing, fair consideration of submissions, and a reasoned speaking order. Customs authorities, acting in a quasi-judicial capacity, must comply with audi alteram partem and related principles of fairness, reasoned decision-making, and procedural due process. en-us Tue, 07 Jul 2026 08:41:20 +0530 Tue, 07 Jul 2026 08:41:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16850 Natural justice is a foundational requirement in customs adjudication because customs powers over import and export goods are coercive and often entail search, seizure, detention, confiscation, penalties, and valuation disputes. The Customs Act, 1962 embeds procedural safeguards through the requirement of a valid show cause notice, disclosure of grounds and relied-upon material, opportunity of hearing, fair consideration of submissions, and a reasoned speaking order. Customs authorities, acting in a quasi-judicial capacity, must comply with audi alteram partem and related principles of fairness, reasoned decision-making, and procedural due process. Articles Customs - Import - Export - SEZ Tue, 07 Jul 2026 08:41:20 +0530 https://www.taxtmi.com/article/detailed?id=16850