https://www.taxtmi.com/caselaws?id=222012 The Court dismissed the appeal under Section 130 of the Customs Act, 1962 against a penalty for export fraud, where the Tribunal had partially waived the penalty and allowed a reduced deposit. The appellant's challenge based on a lack of cross-examination opportunity was rejected. The Court ruled in favor of the appellant regarding the exclusion of time spent on a writ petition from the limitation period for filing the appeal but denied the request to exclude a previously deposited amount from the pre-deposit. No substantial question of law was found, emphasizing procedural fairness and the Tribunal's discretion in customs penalty cases. en-us Wed, 13 Mar 2013 00:00:00 +0530 Wed, 10 Apr 2013 23:01:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222012 The Court dismissed the appeal under Section 130 of the Customs Act, 1962 against a penalty for export fraud, where the Tribunal had partially waived the penalty and allowed a reduced deposit. The appellant's challenge based on a lack of cross-examination opportunity was rejected. The Court ruled in favor of the appellant regarding the exclusion of time spent on a writ petition from the limitation period for filing the appeal but denied the request to exclude a previously deposited amount from the pre-deposit. No substantial question of law was found, emphasizing procedural fairness and the Tribunal's discretion in customs penalty cases. Case-Laws Customs Wed, 13 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222012