https://www.taxtmi.com/caselaws?id=357232 The Court reviewed the Customs, Excise and Service Tax Appellate Tribunal's decision to refuse an appeal challenging a penalty under the Customs Act, 1952. It emphasized the need for reasoned and consistent discretion by the Tribunal. Highlighting discrepancies in similar cases, the Court found the Tribunal's treatment arbitrary and remanded the matter for a fresh hearing. The judgment stressed fair and lawful application of discretion in appeals, emphasizing the importance of clear reasoning and consistency in decision-making. en-us Thu, 08 Mar 2018 00:00:00 +0530 Fri, 29 Jun 2018 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357232 The Court reviewed the Customs, Excise and Service Tax Appellate Tribunal's decision to refuse an appeal challenging a penalty under the Customs Act, 1952. It emphasized the need for reasoned and consistent discretion by the Tribunal. Highlighting discrepancies in similar cases, the Court found the Tribunal's treatment arbitrary and remanded the matter for a fresh hearing. The judgment stressed fair and lawful application of discretion in appeals, emphasizing the importance of clear reasoning and consistency in decision-making. Case-Laws Customs Thu, 08 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357232