https://www.taxtmi.com/caselaws?id=112300 The Tribunal upheld the impugned order imposing a penalty under Section 114(iii) of the Act, dismissing the appeal for lack of merit. It was found that the appellant deliberately evaded participation in the proceedings related to illegal export activities involving substantial drawback amounts. The Tribunal concluded that the appellant's actions, including providing false addresses and avoiding engagement, precluded him from alleging a violation of natural justice. The penalty of Rs. 2 lakhs was upheld due to the appellant's involvement in fraudulent activities and failure to challenge the allegations on their merits during the proceedings. en-us Mon, 31 May 2004 00:00:00 +0530 Fri, 27 Apr 2012 15:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112300 The Tribunal upheld the impugned order imposing a penalty under Section 114(iii) of the Act, dismissing the appeal for lack of merit. It was found that the appellant deliberately evaded participation in the proceedings related to illegal export activities involving substantial drawback amounts. The Tribunal concluded that the appellant's actions, including providing false addresses and avoiding engagement, precluded him from alleging a violation of natural justice. The penalty of Rs. 2 lakhs was upheld due to the appellant's involvement in fraudulent activities and failure to challenge the allegations on their merits during the proceedings. Case-Laws Customs Mon, 31 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112300