https://www.taxtmi.com/caselaws?id=167537 The penalty imposed under Section 112 of the Customs Act, 1962 was challenged in the appeal. The appellant also contested the validity of the sanction for prosecution under Section 135(1)(a) of the Customs Act during adjudication, citing bias. The court emphasized the importance of a lawful and considered sanction for criminal prosecutions, highlighting the necessity to avoid bias and ensure fairness. Consequently, the penalty order was set aside due to the concerns regarding the prosecution sanction, and the case was remitted for readjudication by a different competent authority to uphold a fair and unbiased process. en-us Mon, 27 May 1985 00:00:00 +0530 Tue, 23 Dec 2014 14:41:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167537 The penalty imposed under Section 112 of the Customs Act, 1962 was challenged in the appeal. The appellant also contested the validity of the sanction for prosecution under Section 135(1)(a) of the Customs Act during adjudication, citing bias. The court emphasized the importance of a lawful and considered sanction for criminal prosecutions, highlighting the necessity to avoid bias and ensure fairness. Consequently, the penalty order was set aside due to the concerns regarding the prosecution sanction, and the case was remitted for readjudication by a different competent authority to uphold a fair and unbiased process. Case-Laws Customs Mon, 27 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167537