https://www.taxtmi.com/caselaws?id=191425 The High Court allowed the Revenue's appeal against the Tribunal's decision to set aside the penalty imposed on the respondent for duty payment before the show cause notice issuance. The Court reinstated the penalty, emphasizing the mandatory nature of penalty imposition under the Customs Act, contrary to the Tribunal's waiver based on early duty payment. en-us Thu, 25 Aug 2011 00:00:00 +0530 Mon, 11 Jun 2018 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191425 The High Court allowed the Revenue's appeal against the Tribunal's decision to set aside the penalty imposed on the respondent for duty payment before the show cause notice issuance. The Court reinstated the penalty, emphasizing the mandatory nature of penalty imposition under the Customs Act, contrary to the Tribunal's waiver based on early duty payment. Case-Laws Customs Thu, 25 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191425