https://www.taxtmi.com/caselaws?id=366775 The Tribunal set aside the penalty of Rs. 3.2 Crs imposed on the appellant under the Customs Act, finding it unjustified for a duty of Rs. 57 lakhs. The matter was remanded to the Adjudicating Authority for a fresh determination on whether a penalty should be imposed and, if so, the appropriate amount. The decision underscores the significance of proportionality in penalty imposition and the requirement for penalties to align with the duty involved. Fairness and adherence to legal principles in penalty cases were emphasized through the Tribunal's remand for reevaluation. en-us Fri, 10 Aug 2018 00:00:00 +0530 Tue, 11 Sep 2018 08:10:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366775 The Tribunal set aside the penalty of Rs. 3.2 Crs imposed on the appellant under the Customs Act, finding it unjustified for a duty of Rs. 57 lakhs. The matter was remanded to the Adjudicating Authority for a fresh determination on whether a penalty should be imposed and, if so, the appropriate amount. The decision underscores the significance of proportionality in penalty imposition and the requirement for penalties to align with the duty involved. Fairness and adherence to legal principles in penalty cases were emphasized through the Tribunal's remand for reevaluation. Case-Laws Customs Fri, 10 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366775