https://www.taxtmi.com/caselaws?id=330954 The Tribunal condoned the appellant's 21-day delay in filing the appeal due to confusion, allowing the appeal to proceed. The Tribunal found that the Commissioner (Appeal) erred in law by not issuing a notice to the appellant for penalty imposition under the Customs Act, violating natural justice principles. As the Commissioner failed to follow procedural requirements, the Tribunal allowed the appeal in favor of the appellant, emphasizing the importance of adhering to due process in penalty imposition. en-us Mon, 13 Jun 2016 00:00:00 +0530 Tue, 09 Aug 2016 13:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330954 The Tribunal condoned the appellant's 21-day delay in filing the appeal due to confusion, allowing the appeal to proceed. The Tribunal found that the Commissioner (Appeal) erred in law by not issuing a notice to the appellant for penalty imposition under the Customs Act, violating natural justice principles. As the Commissioner failed to follow procedural requirements, the Tribunal allowed the appeal in favor of the appellant, emphasizing the importance of adhering to due process in penalty imposition. Case-Laws Customs Mon, 13 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330954