The Appellate Tribunal addressed the issue of penalty imposition ...
Penalty imposed u/s 112(a) of Customs Act, 1962 without cross-examination violates natural justice. Order set aside, remanded for fresh adjudication.
June 5, 2024
Case Laws Customs AT
The Appellate Tribunal addressed the issue of penalty imposition u/s 112(a) of Customs Act, 1962 due to failure to allow cross-examination of panchas and experts, violating natural justice principles. The tribunal found that the order was passed without the mandated cross-examination opportunity, despite claims otherwise. As a result, the appellant was denied a fair personal hearing, leading to the order being set aside for Shri Subhash Chaudhary, with the matter remanded for a new adjudication by the Commissioner.
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