UNION OF INDIA vs JESUS SALES CORPORATION

The Supreme Court upheld the Delhi High Court's ruling that an oral hearing is required under the third proviso to sub-section (1) of Section 4-M of the Imports and Exports (Control) Act, 1947 before the Appellate authority can decide on dispensing with the penalty deposit. The Court emphasized the necessity of providing an opportunity to the appellant to be heard, thereby quashing the Appellate authority's order that mandated a pre-deposit of penalty. The judgment reinforces the principle of natural justice in administrative proceedings.