https://www.taxtmi.com/caselaws?id=348521 The Tribunal allowed the appeals filed by two Customs Inspectors against penalties imposed under Section 117 of the Customs Act, 1962. The penalties were disallowed as the required notice under Section 155(2) was not issued, which the Tribunal deemed necessary before imposing penalties. The Adjudicating Authority's decision to drop the proceedings based on the time limitation under Section 155(2) was upheld, leading to the dismissal of Revenue's appeals and the allowance of the appellants' appeals. The Tribunal emphasized adherence to the time limit specified in Section 155(2) for initiating proceedings against officers. en-us Thu, 21 Sep 2017 00:00:00 +0530 Sat, 23 Sep 2017 10:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348521 The Tribunal allowed the appeals filed by two Customs Inspectors against penalties imposed under Section 117 of the Customs Act, 1962. The penalties were disallowed as the required notice under Section 155(2) was not issued, which the Tribunal deemed necessary before imposing penalties. The Adjudicating Authority's decision to drop the proceedings based on the time limitation under Section 155(2) was upheld, leading to the dismissal of Revenue's appeals and the allowance of the appellants' appeals. The Tribunal emphasized adherence to the time limit specified in Section 155(2) for initiating proceedings against officers. Case-Laws Customs Thu, 21 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348521