https://www.taxtmi.com/caselaws?id=238274 The Commissioner (Appeals) increased the penalty and redemption fine without following the prescribed procedure under Section 128A(3) of the Customs Act, 1962. The court found this action unlawful, setting aside the Commissioner's order and remitting the matter for a fresh decision following proper procedures. The decision favored the Appellant, granting a fair hearing and remanding the case back to the Commissioner (Appeals). en-us Fri, 07 Jun 2013 00:00:00 +0530 Sat, 19 Oct 2013 13:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238274 The Commissioner (Appeals) increased the penalty and redemption fine without following the prescribed procedure under Section 128A(3) of the Customs Act, 1962. The court found this action unlawful, setting aside the Commissioner's order and remitting the matter for a fresh decision following proper procedures. The decision favored the Appellant, granting a fair hearing and remanding the case back to the Commissioner (Appeals). Case-Laws Customs Fri, 07 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238274