2022 (7) TMI 469

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....imposed by the Commissioner of Customs and which was communicated to the Assistant Commissioner of Customs by a letter dated 16th July, 2018 being Annexure P4 to the writ petition, but the order of the Commissioner of Customs imposing such penalty on 9th July, 2018 was neither served nor communicated to the petitioner. Petitioner challenges the impugned action imposing the aforesaid penalty on the ground that the same is not sustainable for the reason of non-compliance of the formalities under Regulation 17 by which respondent Commissioner of Customs was required to issue a notice in writing to the Customs Broker within a period of ninety days from the date of the alleged offence. It is the case of the petitioner that the allegation of vi....

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....on of U. K. v. Sanckman [1943 AC 627: (1948) 2 All ER 337], Lord Wright observed that it was not desirable to attempt 'to force it into any procusteam bed' and mentioned that one essential requirement was that the Tribunal should be impartial and have no personal interest in the controversy, and further that it should give 'a full and fair opportunity' to every party of being heard. 17. How then have the principles of natural justice been interpreted in the Courts and within what limits are they to be confined? Over the years by a process of judicial interpretation two rules have been evolved as representing the principles of natural justice in judicial process, including therein quasi-judicial and administrative process. They constitute ....