TaxTMI 
TaxTMI 
2010 (6) TMI 717
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.... or manufactured (after receiving purchase order) and the goods exported are the same, from the records produced; and that the contents of goods despatched through an envelope is not known that Department or certified by the competent customs officials, etc. Since the respondent has passed the order stating certain reasons, the petitioner has to be given notice before relying upon the reasons for the rejection of the declaration form H. Since no notice was issued to the petitioner and impugned order having been passed on February 18, 2010 on the application submitted on February 16, 2010, the same cannot be sustained, as rejection of form H, attracts civil consequences of the petitioner. Hence the principles of natural justice are to be fo....
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....e, natural justice is called in aid of legal justice. Natural justice relieves legal justice from unnecessary technicality, grammatical pedantry or logical prevarication. It supplies the omissions of a formulated law. As Lord Buckmaster said, no form or procedure should ever be permitted to exclude the presentation of a litigant's defence. 8.. The adherence to principles of natural justice as recognized by all civilized States is of supreme importance when a quasi-judicial body embarks on determining disputes between the parties, or any administrative action involving civil consequences is in issue. These principles are well-settled. The first and foremost principle is what is commonly known as audi alteram partem rule. It says that no....
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....atural justice are those rules which have been laid down by the courts as being the minimum protection of the rights of the individual against the arbitrary procedure that may be adopted by a judicial, quasi-judicial and administrative authority while making an order affecting those rights. These rules are intended to prevent such authority from doing injustice. . . . 15.. Concept of natural justice has undergone a great deal of change in recent years. Rules of natural justice are not rules embodied always expressly in a statute or in rules framed thereunder. They may be implied from the nature of the duty to be performed under a statute. What particular rule of natural justice should be implied and what its context should be in a given ....