https://www.taxtmi.com/caselaws?id=256300 The High Court found the Customs Excise & Service Tax Appellate Tribunal's reduction of penalty without proper reasoning to be inadequate and arbitrary in a case involving mis-declaration of goods. The Court emphasized the necessity of clear and cogent rationale in quasi-judicial orders, directing a fresh adjudication with proper reasoning and compliance with statutory provisions. The failure to redeem goods within the specified time led to the revival of the confiscation order, underscoring the importance of following due process in customs cases to ensure fairness and legality. en-us Thu, 08 Jan 2015 00:00:00 +0530 Thu, 07 Jan 2016 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256300 The High Court found the Customs Excise & Service Tax Appellate Tribunal's reduction of penalty without proper reasoning to be inadequate and arbitrary in a case involving mis-declaration of goods. The Court emphasized the necessity of clear and cogent rationale in quasi-judicial orders, directing a fresh adjudication with proper reasoning and compliance with statutory provisions. The failure to redeem goods within the specified time led to the revival of the confiscation order, underscoring the importance of following due process in customs cases to ensure fairness and legality. Case-Laws Customs Thu, 08 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256300