https://www.taxtmi.com/caselaws?id=361377 The appeal involved challenges against penalties imposed on three individuals under section 112 of the Customs Act, 1962, for mis-declaration leading to customs duty evasion. The High Court set aside the penalties due to violations of natural justice, lack of opportunity to be heard, and absence of appellants during hearings. The matter was remanded for a fresh determination, emphasizing the need for proportionate penalties on customs brokers and ensuring fair hearings with relevant documents provided within a specified timeframe. en-us Tue, 08 May 2018 00:00:00 +0530 Tue, 05 Jun 2018 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361377 The appeal involved challenges against penalties imposed on three individuals under section 112 of the Customs Act, 1962, for mis-declaration leading to customs duty evasion. The High Court set aside the penalties due to violations of natural justice, lack of opportunity to be heard, and absence of appellants during hearings. The matter was remanded for a fresh determination, emphasizing the need for proportionate penalties on customs brokers and ensuring fair hearings with relevant documents provided within a specified timeframe. Case-Laws Customs Tue, 08 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361377