https://www.taxtmi.com/caselaws?id=121649 The Tribunal allowed the appeal of a trading company challenging penalties and confiscation under the Customs Act. The Tribunal found discrepancies in notice issuance, noting the appellant was not initially implicated and did not receive subsequent notices. Emphasizing the importance of proper notice and personal hearing, the Tribunal concluded the penalty under Section 112(b) could not stand due to lack of service of notices. As a result, the penalty and confiscation were set aside in favor of the appellant. en-us Thu, 08 Feb 2007 00:00:00 +0530 Wed, 01 Aug 2012 12:39:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121649 The Tribunal allowed the appeal of a trading company challenging penalties and confiscation under the Customs Act. The Tribunal found discrepancies in notice issuance, noting the appellant was not initially implicated and did not receive subsequent notices. Emphasizing the importance of proper notice and personal hearing, the Tribunal concluded the penalty under Section 112(b) could not stand due to lack of service of notices. As a result, the penalty and confiscation were set aside in favor of the appellant. Case-Laws Customs Thu, 08 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121649