https://www.taxtmi.com/caselaws?id=82641 The Tribunal allowed the appeals by a CHA firm and its employee in customs penalty cases, emphasizing the violation of natural justice principles due to the denial of cross-examination of witnesses. The firm and employee were accused of connivance in undervaluation of imported replacement parts, but the Tribunal found that penalties were imposed based on suspicion and retracted statements without proper cross-examination. The Tribunal set aside the orders, remanding the matters for fresh consideration with the directive to provide the appellants the opportunity for cross-examination and a personal hearing, highlighting the importance of upholding natural justice principles in such cases. en-us Mon, 19 Jul 1993 00:00:00 +0530 Wed, 06 Jul 2011 15:03:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82641 The Tribunal allowed the appeals by a CHA firm and its employee in customs penalty cases, emphasizing the violation of natural justice principles due to the denial of cross-examination of witnesses. The firm and employee were accused of connivance in undervaluation of imported replacement parts, but the Tribunal found that penalties were imposed based on suspicion and retracted statements without proper cross-examination. The Tribunal set aside the orders, remanding the matters for fresh consideration with the directive to provide the appellants the opportunity for cross-examination and a personal hearing, highlighting the importance of upholding natural justice principles in such cases. Case-Laws Customs Mon, 19 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82641