https://www.taxtmi.com/caselaws?id=93762 The case addressed issues concerning the jurisdiction of the Commissioner for penalty imposition under Section 112, alleged violations of natural justice principles, disproportionate penalties, and a request for waiver of pre-deposit. The Commissioner's jurisdiction was challenged due to the seizure of goods from multiple locations without proper notification in the show cause notice. The appellants argued a lack of natural justice in the proceedings, emphasizing the denial of cross-examination opportunities. They also contested the disproportionate penalties imposed compared to the value of seized goods. Despite seeking a waiver of pre-deposit, the tribunal directed specific penalty amounts to be deposited by each appellant, warning of appeal dismissal for non-compliance. en-us Fri, 14 Jul 2000 00:00:00 +0530 Wed, 16 Nov 2011 16:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93762 The case addressed issues concerning the jurisdiction of the Commissioner for penalty imposition under Section 112, alleged violations of natural justice principles, disproportionate penalties, and a request for waiver of pre-deposit. The Commissioner's jurisdiction was challenged due to the seizure of goods from multiple locations without proper notification in the show cause notice. The appellants argued a lack of natural justice in the proceedings, emphasizing the denial of cross-examination opportunities. They also contested the disproportionate penalties imposed compared to the value of seized goods. Despite seeking a waiver of pre-deposit, the tribunal directed specific penalty amounts to be deposited by each appellant, warning of appeal dismissal for non-compliance. Case-Laws Customs Fri, 14 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93762