https://www.taxtmi.com/caselaws?id=80424 The Tribunal set aside the penalty imposed on the appellant under Section 112 of the Customs Act, 1962, due to procedural irregularities and violation of natural justice. The decision was based on the appellant not being given the opportunity to cross-examine witnesses, leading to reliance on third-party statements without his involvement. The Tribunal emphasized the importance of affording the appellant a fair chance for cross-examination in penal proceedings relying on third-party statements. The appeal was allowed, citing the Department's failure to secure witnesses for cross-examination and the lack of evidence against the appellant. en-us Wed, 24 Jan 1990 00:00:00 +0530 Thu, 16 Jun 2011 17:04:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80424 The Tribunal set aside the penalty imposed on the appellant under Section 112 of the Customs Act, 1962, due to procedural irregularities and violation of natural justice. The decision was based on the appellant not being given the opportunity to cross-examine witnesses, leading to reliance on third-party statements without his involvement. The Tribunal emphasized the importance of affording the appellant a fair chance for cross-examination in penal proceedings relying on third-party statements. The appeal was allowed, citing the Department's failure to secure witnesses for cross-examination and the lack of evidence against the appellant. Case-Laws Customs Wed, 24 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80424