https://www.taxtmi.com/caselaws?id=270084 The Tribunal upheld penalties imposed under Sections 117 and 112 of the Customs Act 1962 without show-cause notices, rejecting Revenue's appeal for confiscation and redemption fine due to lack of proper procedures and information on duty liability. Importers without Importer-Exporter Code faced penalties, with the judgment emphasizing the need for due process and opportunity for importers to contest. The Tribunal deemed penalties imposed by the original authority as adequate, refusing to reopen cases where goods were already released upon duty payment. Appeals were dismissed, affirming the penalties imposed. en-us Tue, 09 Jun 2015 00:00:00 +0530 Mon, 28 Dec 2015 23:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270084 The Tribunal upheld penalties imposed under Sections 117 and 112 of the Customs Act 1962 without show-cause notices, rejecting Revenue's appeal for confiscation and redemption fine due to lack of proper procedures and information on duty liability. Importers without Importer-Exporter Code faced penalties, with the judgment emphasizing the need for due process and opportunity for importers to contest. The Tribunal deemed penalties imposed by the original authority as adequate, refusing to reopen cases where goods were already released upon duty payment. Appeals were dismissed, affirming the penalties imposed. Case-Laws Customs Tue, 09 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270084