https://www.taxtmi.com/caselaws?id=325753 The Tribunal set aside penalties for specific appellants due to their limited involvement and ordered a reconsideration of penalties on Shri Balwinder Arora. Emphasizing procedural fairness and adherence to legal provisions, the decision highlighted the significance of individual roles in penalty imposition under the Customs Act. The Tribunal stressed the need for proper consideration and adherence to Section 138B of the Customs Act before imposing penalties, emphasizing the principles of natural justice. en-us Tue, 22 Mar 2016 00:00:00 +0530 Mon, 13 Feb 2017 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325753 The Tribunal set aside penalties for specific appellants due to their limited involvement and ordered a reconsideration of penalties on Shri Balwinder Arora. Emphasizing procedural fairness and adherence to legal provisions, the decision highlighted the significance of individual roles in penalty imposition under the Customs Act. The Tribunal stressed the need for proper consideration and adherence to Section 138B of the Customs Act before imposing penalties, emphasizing the principles of natural justice. Case-Laws Customs Tue, 22 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325753