https://www.taxtmi.com/caselaws?id=191323 The High Court allowed both petitions, setting aside the impugned orders that imposed penalties under Section 116 of the Customs Act on cargo agents for short landing. The Court found a breach of natural justice as the petitioners were not served with show cause notices and were wrongly held liable without proper examination of their role. The judgment emphasized the need to uphold principles of natural justice and correctly attribute liabilities in customs cases, ensuring fair treatment of parties involved. en-us Tue, 15 Jun 2010 00:00:00 +0530 Thu, 30 Mar 2017 14:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191323 The High Court allowed both petitions, setting aside the impugned orders that imposed penalties under Section 116 of the Customs Act on cargo agents for short landing. The Court found a breach of natural justice as the petitioners were not served with show cause notices and were wrongly held liable without proper examination of their role. The judgment emphasized the need to uphold principles of natural justice and correctly attribute liabilities in customs cases, ensuring fair treatment of parties involved. Case-Laws Customs Tue, 15 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191323