https://www.taxtmi.com/caselaws?id=121671 The Tribunal rejected the bias objection raised by the appellant concerning the adjudicating Commissioner's role in sanctioning prosecution, emphasizing the separation of criminal and adjudication proceedings. It dismissed the objection on the competence of the Commissioner to issue the Order, clarifying that the Commissioner's statutory duties include both sanctioning prosecution and adjudicating cases related to offending goods. The Tribunal found the appellant guilty of misdeclaration and attempting to smuggle goods, reducing the redemption fine to Rs. 2.00 lakhs and the penalty to Rs. 50,000, ultimately upholding the decision while adjusting financial penalties. en-us Fri, 06 Apr 2007 00:00:00 +0530 Wed, 01 Aug 2012 14:14:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121671 The Tribunal rejected the bias objection raised by the appellant concerning the adjudicating Commissioner's role in sanctioning prosecution, emphasizing the separation of criminal and adjudication proceedings. It dismissed the objection on the competence of the Commissioner to issue the Order, clarifying that the Commissioner's statutory duties include both sanctioning prosecution and adjudicating cases related to offending goods. The Tribunal found the appellant guilty of misdeclaration and attempting to smuggle goods, reducing the redemption fine to Rs. 2.00 lakhs and the penalty to Rs. 50,000, ultimately upholding the decision while adjusting financial penalties. Case-Laws Customs Fri, 06 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121671