https://www.taxtmi.com/caselaws?id=370513 The Tribunal set aside the Commissioner (Appeals)'s order imposing penalties on a freight forwarding agency, customs house agent, and proprietors for mis-declaration. The Tribunal found a violation of natural justice as the appellants were denied the opportunity to cross-examine key witnesses. A remand was ordered for further inquiries, emphasizing the importance of due process and evidence examination through cross-examination. The case highlighted the necessity of adhering to principles of natural justice in adjudication processes. en-us Fri, 16 Nov 2018 00:00:00 +0530 Wed, 04 Mar 2020 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370513 The Tribunal set aside the Commissioner (Appeals)'s order imposing penalties on a freight forwarding agency, customs house agent, and proprietors for mis-declaration. The Tribunal found a violation of natural justice as the appellants were denied the opportunity to cross-examine key witnesses. A remand was ordered for further inquiries, emphasizing the importance of due process and evidence examination through cross-examination. The case highlighted the necessity of adhering to principles of natural justice in adjudication processes. Case-Laws Customs Fri, 16 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370513