https://www.taxtmi.com/caselaws?id=98909 The Tribunal found the pre-deposit amount sufficient under the Customs Act, 1962, and dispensed with penalties. The case was remanded for a new decision by the Commissioner due to the violation of natural justice resulting from the non-disclosure of a crucial Fax Message. The Tribunal emphasized the importance of providing the appellants with a fair opportunity to defend themselves in light of the undisclosed evidence. The Commissioner was directed to make a fresh decision after disclosing the Fax Message and ensuring the maintenance of the deposited amount and bond during the pending proceedings. en-us Tue, 11 Apr 2000 00:00:00 +0530 Tue, 24 Jan 2012 15:38:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98909 The Tribunal found the pre-deposit amount sufficient under the Customs Act, 1962, and dispensed with penalties. The case was remanded for a new decision by the Commissioner due to the violation of natural justice resulting from the non-disclosure of a crucial Fax Message. The Tribunal emphasized the importance of providing the appellants with a fair opportunity to defend themselves in light of the undisclosed evidence. The Commissioner was directed to make a fresh decision after disclosing the Fax Message and ensuring the maintenance of the deposited amount and bond during the pending proceedings. Case-Laws Customs Tue, 11 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98909