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    <title>2017 (7) TMI 1147 - CALCUTTA HIGH COURT</title>
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    <description>The petitioner challenged the Commissioner of Customs&#039; order for denying the right of cross-examination and contesting the penalty imposed under Section 112 of the Customs Act, 1962. The Court directed the respondent to file an affidavit-in-opposition and allowed the petitioner to reply. The writ petition is set for immediate hearing after the affidavit filing period, with a stay on penalty realization until a specified date or further orders, to prevent enforcement actions pending resolution of legal issues raised.</description>
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      <description>The petitioner challenged the Commissioner of Customs&#039; order for denying the right of cross-examination and contesting the penalty imposed under Section 112 of the Customs Act, 1962. The Court directed the respondent to file an affidavit-in-opposition and allowed the petitioner to reply. The writ petition is set for immediate hearing after the affidavit filing period, with a stay on penalty realization until a specified date or further orders, to prevent enforcement actions pending resolution of legal issues raised.</description>
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