https://www.taxtmi.com/caselaws?id=336319 The appeal by M/s. Ambica Industries against the penalty imposed under Section 112(a) of the Customs Act, 1962 was successful. The Tribunal remanded the case to the Adjudicating authority due to concerns of procedural fairness, directing the authority to provide all relevant documents, including a statement by a CHA employee not initially disclosed, to the Appellant for a fair hearing. This decision underscores the importance of procedural fairness and the right of the Appellant to access all evidence relied upon in the adjudication process. en-us Thu, 18 Aug 2016 00:00:00 +0530 Tue, 20 Dec 2016 07:15:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336319 The appeal by M/s. Ambica Industries against the penalty imposed under Section 112(a) of the Customs Act, 1962 was successful. The Tribunal remanded the case to the Adjudicating authority due to concerns of procedural fairness, directing the authority to provide all relevant documents, including a statement by a CHA employee not initially disclosed, to the Appellant for a fair hearing. This decision underscores the importance of procedural fairness and the right of the Appellant to access all evidence relied upon in the adjudication process. Case-Laws Customs Thu, 18 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336319