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    <title>2017 (2) TMI 352 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal subject to a cost of Rs. 5,000 to be paid within a month, emphasizing fairness and justice. The impugned ex-parte Order against the Appellant was set aside after filing for condonation of delay and paying the cost. The penalty imposed under the Customs Act was revoked due to lack of opportunity for the Appellant to respond to statements. The Tribunal found discrepancies in the statements and remanded the matter for de-novo adjudication, ensuring a fair process respecting natural justice principles.</description>
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