https://www.taxtmi.com/caselaws?id=124902 The Appellate Tribunal CESTAT, Ahmedabad, allowed stay petitions challenging penalties under Section 112 of the Customs Act for aiding and abetting in selling duty-free imported goods in the domestic market. The tribunal found a violation of natural justice principles and lack of jurisdiction by DGCEI officers in Bombay for importations at Surat, emphasizing the importance of proper notification to extend officers' authority. The decision stressed the necessity of evidence to support penalties and highlighted the consequences of disregarding natural justice principles in customs cases. This judgment sets a precedent for similar cases involving customs violations. en-us Mon, 23 Jun 2008 00:00:00 +0530 Tue, 16 Oct 2012 18:48:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124902 The Appellate Tribunal CESTAT, Ahmedabad, allowed stay petitions challenging penalties under Section 112 of the Customs Act for aiding and abetting in selling duty-free imported goods in the domestic market. The tribunal found a violation of natural justice principles and lack of jurisdiction by DGCEI officers in Bombay for importations at Surat, emphasizing the importance of proper notification to extend officers' authority. The decision stressed the necessity of evidence to support penalties and highlighted the consequences of disregarding natural justice principles in customs cases. This judgment sets a precedent for similar cases involving customs violations. Case-Laws Central Excise Mon, 23 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124902