https://www.taxtmi.com/caselaws?id=328082 The Tribunal allowed the appeal, emphasizing procedural fairness and adherence to the show cause notice. It found the penalty imposed under Sec 114 of the Customs Act 1962 exceeded the scope of the notice, violating principles of natural justice. The appellant was not required to oversee all aspects of export consignment examination, and lack of evidence of misdeclaration precluded penalty imposition. The Tribunal highlighted statutory requirements and case laws in determining liability, stressing the importance of legal provisions and natural justice in customs proceedings. en-us Wed, 18 May 2016 00:00:00 +0530 Fri, 10 Feb 2017 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328082 The Tribunal allowed the appeal, emphasizing procedural fairness and adherence to the show cause notice. It found the penalty imposed under Sec 114 of the Customs Act 1962 exceeded the scope of the notice, violating principles of natural justice. The appellant was not required to oversee all aspects of export consignment examination, and lack of evidence of misdeclaration precluded penalty imposition. The Tribunal highlighted statutory requirements and case laws in determining liability, stressing the importance of legal provisions and natural justice in customs proceedings. Case-Laws Customs Wed, 18 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328082