https://www.taxtmi.com/caselaws?id=100858 The appeal was allowed due to a violation of natural justice as the Commissioner (Appeals) rejected it without notice or considering compliance with Section 129E of the Customs Act. The applicant's request for waiver of pre-deposit and stay of recovery was denied, with the case hinging on a retracted confessional statement regarding seized currency. The delay between the statement and retraction was contentious, emphasizing the need for procedural fairness. The Tribunal remanded the matter for a hearing post-penalty deposit, stressing adherence to natural justice and statutory requirements for a just outcome. en-us Wed, 23 Jan 2002 00:00:00 +0530 Tue, 07 Feb 2012 13:53:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100858 The appeal was allowed due to a violation of natural justice as the Commissioner (Appeals) rejected it without notice or considering compliance with Section 129E of the Customs Act. The applicant's request for waiver of pre-deposit and stay of recovery was denied, with the case hinging on a retracted confessional statement regarding seized currency. The delay between the statement and retraction was contentious, emphasizing the need for procedural fairness. The Tribunal remanded the matter for a hearing post-penalty deposit, stressing adherence to natural justice and statutory requirements for a just outcome. Case-Laws Customs Wed, 23 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100858