https://www.taxtmi.com/caselaws?id=110536 The appeal was dismissed as the penalty under Section 112 of the Customs Act, 1962 was imposed without proper notice and hearing. The Commissioner and appellate tribunal both found discrepancies in the communication of the notice, emphasizing the importance of procedural fairness. The decision highlighted the necessity of following due process in penalty proceedings, ultimately upholding the dismissal of the appeal. The appellants were given the option to reinstate penalty proceedings by serving a notice. en-us Wed, 29 Oct 2003 00:00:00 +0530 Tue, 17 Apr 2012 13:18:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110536 The appeal was dismissed as the penalty under Section 112 of the Customs Act, 1962 was imposed without proper notice and hearing. The Commissioner and appellate tribunal both found discrepancies in the communication of the notice, emphasizing the importance of procedural fairness. The decision highlighted the necessity of following due process in penalty proceedings, ultimately upholding the dismissal of the appeal. The appellants were given the option to reinstate penalty proceedings by serving a notice. Case-Laws Customs Wed, 29 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110536