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Adjudicating Authority's Decisions Can Be Challenged by Assessee in Appellate Proceedings to Ensure Natural Justice in Customs Cases.

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Full Text of the Document

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....Violation of principles of natural justice - The hands of the adjudicating authority cannot be tied and shackled. If any error is committed by an adjudicating authority while passing it is always open for an assessee to assail the same in an appellate proceeding under the Act. - HC....