https://www.taxtmi.com/caselaws?id=95632 The appellate tribunal set aside the impugned order due to procedural irregularities and lack of factual findings. The decision emphasized the necessity of issuing show-cause notices and establishing factual bases for penalties under the Customs Act. The ruling clarified that the order did not bar customs authorities from initiating proceedings against the appellants with proper notices. en-us Mon, 01 May 2000 00:00:00 +0530 Tue, 13 Dec 2011 18:26:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95632 The appellate tribunal set aside the impugned order due to procedural irregularities and lack of factual findings. The decision emphasized the necessity of issuing show-cause notices and establishing factual bases for penalties under the Customs Act. The ruling clarified that the order did not bar customs authorities from initiating proceedings against the appellants with proper notices. Case-Laws Customs Mon, 01 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95632