https://www.taxtmi.com/caselaws?id=273169 The Tribunal dismissed the application seeking rectification of a mistake in the adjudication order of the Commissioner of Customs, emphasizing that the issues were not raised during the appeal hearing. It also rejected the claim of lack of opportunity to be heard during the appeal proceedings, stating that the applicant could have raised concerns at that time. The Tribunal clarified that the penalty imposed was not under section 112 of the Customs Act, 1962, and that the fine in lieu of confiscation was not considered a penalty under that section. The application was dismissed as the issues raised were deemed irrelevant. en-us Fri, 14 Jul 2017 00:00:00 +0530 Sat, 09 Jun 2018 07:35:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273169 The Tribunal dismissed the application seeking rectification of a mistake in the adjudication order of the Commissioner of Customs, emphasizing that the issues were not raised during the appeal hearing. It also rejected the claim of lack of opportunity to be heard during the appeal proceedings, stating that the applicant could have raised concerns at that time. The Tribunal clarified that the penalty imposed was not under section 112 of the Customs Act, 1962, and that the fine in lieu of confiscation was not considered a penalty under that section. The application was dismissed as the issues raised were deemed irrelevant. Case-Laws Customs Fri, 14 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273169