https://www.taxtmi.com/caselaws?id=327457 The appellant appealed against a penalty imposed under Section 112 of the Customs Act due to lack of statement and violation of natural justice principles. The Member found that without the appellant's statement and cross-examination, the penalty was unjustified. As the import predated the appellant's resignation and no incriminating statement was recorded, the penalty imposition was deemed unfair. The impugned order was set aside, ruling in favor of the appellant, emphasizing the significance of adhering to natural justice principles for procedural integrity in adjudication proceedings. en-us Tue, 27 Oct 2015 00:00:00 +0530 Sun, 08 May 2016 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327457 The appellant appealed against a penalty imposed under Section 112 of the Customs Act due to lack of statement and violation of natural justice principles. The Member found that without the appellant's statement and cross-examination, the penalty was unjustified. As the import predated the appellant's resignation and no incriminating statement was recorded, the penalty imposition was deemed unfair. The impugned order was set aside, ruling in favor of the appellant, emphasizing the significance of adhering to natural justice principles for procedural integrity in adjudication proceedings. Case-Laws Customs Tue, 27 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327457