https://www.taxtmi.com/caselaws?id=348522 The High Court of Calcutta considered a writ petition challenging a Customs Commissioner's order imposing a personal penalty under Section 112 of the Customs Act, 1962. The petitioner claimed denial of cross-examination rights and breach of natural justice. The Court directed respondents to submit affidavits, acknowledging the penalty imposed under Section 112 despite the order being labeled under Section 124. The Court scheduled a hearing and denied an unconditional stay of the penalty due to the petitioner's limited assets. The judgment emphasized cross-examination rights, natural justice, and asset availability in penalty enforcement, demonstrating a balanced legal approach. en-us Fri, 08 Sep 2017 00:00:00 +0530 Sat, 23 Sep 2017 10:39:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348522 The High Court of Calcutta considered a writ petition challenging a Customs Commissioner's order imposing a personal penalty under Section 112 of the Customs Act, 1962. The petitioner claimed denial of cross-examination rights and breach of natural justice. The Court directed respondents to submit affidavits, acknowledging the penalty imposed under Section 112 despite the order being labeled under Section 124. The Court scheduled a hearing and denied an unconditional stay of the penalty due to the petitioner's limited assets. The judgment emphasized cross-examination rights, natural justice, and asset availability in penalty enforcement, demonstrating a balanced legal approach. Case-Laws Customs Fri, 08 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348522