1985 (2) TMI 283 - AT - Customs

Summary

The appeal was made against a penalty imposed on the appellant under Section 112(b) of the Customs Act, 1962. The appellant challenged the order based on an inculpatory statement and requested to cross-examine witnesses, which was denied. The Tribunal found the denial violated natural justice principles, set aside the order, and remitted the matter for fresh adjudication.