https://www.taxtmi.com/caselaws?id=362199 The High Court of Calcutta set aside the impugned order due to a breach of natural justice principles. The petitioner was denied the opportunity to cross-examine witnesses, leading to a denial of fair hearing. The court emphasized the importance of adhering to fair procedures in adjudication and highlighted the right to cross-examination as fundamental for a just hearing. The discussion on the authority's power to impose penalties under Section 112 of the Customs Act, 1962 was deemed academic, with the order directing authorities to proceed in accordance with the law for future consideration. en-us Fri, 15 Jun 2018 00:00:00 +0530 Mon, 14 Jan 2019 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362199 The High Court of Calcutta set aside the impugned order due to a breach of natural justice principles. The petitioner was denied the opportunity to cross-examine witnesses, leading to a denial of fair hearing. The court emphasized the importance of adhering to fair procedures in adjudication and highlighted the right to cross-examination as fundamental for a just hearing. The discussion on the authority's power to impose penalties under Section 112 of the Customs Act, 1962 was deemed academic, with the order directing authorities to proceed in accordance with the law for future consideration. Case-Laws Customs Fri, 15 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362199