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<h1>Customs Act penalty set aside due to denial of cross-examination violating natural justice principles. Remitted for fresh adjudication.</h1> The Tribunal set aside the penalty imposed on the appellant under Section 112(b) of the Customs Act, 1962, due to the denial of the appellant's request to ... - 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.
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