https://www.taxtmi.com/caselaws?id=98798 The Tribunal found in favor of the appellants, setting aside the penalty imposed by the Commissioner of Customs. The Tribunal determined that the appellants were denied the opportunity to adequately defend themselves as they were not provided with the documents relied upon in the show cause notice. It was concluded that the impugned order violated principles of natural justice. The case was remanded for fresh consideration, with directions for the lower authority to provide the appellants with all relevant documents and grant them a personal hearing. The amount deposited by the party was to be retained for further proceedings under the Customs Act. en-us Fri, 22 Oct 1999 00:00:00 +0530 Tue, 24 Jan 2012 10:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98798 The Tribunal found in favor of the appellants, setting aside the penalty imposed by the Commissioner of Customs. The Tribunal determined that the appellants were denied the opportunity to adequately defend themselves as they were not provided with the documents relied upon in the show cause notice. It was concluded that the impugned order violated principles of natural justice. The case was remanded for fresh consideration, with directions for the lower authority to provide the appellants with all relevant documents and grant them a personal hearing. The amount deposited by the party was to be retained for further proceedings under the Customs Act. Case-Laws Customs Fri, 22 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98798