https://www.taxtmi.com/caselaws?id=82418 The appeal against the penalty imposed under Section 112 of the Customs Act, 1962, by the Additional Collector of Customs, Visakhapatnam, was allowed. The Tribunal held that the order of clearance by the proper officer was a quasi-judicial act that could only be challenged through the prescribed appellate process. Emphasizing the importance of procedural fairness and finality in adjudication, the Tribunal found the subsequent show cause notice and order of adjudication to be jurisdictionally flawed and legally untenable. The impugned order was set aside, emphasizing the necessity of consistency and adherence to legal principles in customs matters. en-us Fri, 09 Jan 1987 00:00:00 +0530 Tue, 05 Jul 2011 10:26:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82418 The appeal against the penalty imposed under Section 112 of the Customs Act, 1962, by the Additional Collector of Customs, Visakhapatnam, was allowed. The Tribunal held that the order of clearance by the proper officer was a quasi-judicial act that could only be challenged through the prescribed appellate process. Emphasizing the importance of procedural fairness and finality in adjudication, the Tribunal found the subsequent show cause notice and order of adjudication to be jurisdictionally flawed and legally untenable. The impugned order was set aside, emphasizing the necessity of consistency and adherence to legal principles in customs matters. Case-Laws Customs Fri, 09 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82418