https://www.taxtmi.com/caselaws?id=372970 The court quashed the impugned communication, emphasizing procedural errors and refraining from opining on the pending case before CESTAT. The petitioner, a Custom House Agent, challenged an order under Regulation 21 of CHAL, 2014, seeking relief from proceedings initiated against them for alleged abetment in undervaluation. The penalty imposed was reduced on appeal, with ongoing proceedings before CESTAT, including a stay application. The court highlighted the importance of natural justice, cross-examination rights, and proper consideration of merits, ultimately closing the case and associated petitions. en-us Mon, 29 Oct 2018 00:00:00 +0530 Fri, 05 Apr 2019 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372970 The court quashed the impugned communication, emphasizing procedural errors and refraining from opining on the pending case before CESTAT. The petitioner, a Custom House Agent, challenged an order under Regulation 21 of CHAL, 2014, seeking relief from proceedings initiated against them for alleged abetment in undervaluation. The penalty imposed was reduced on appeal, with ongoing proceedings before CESTAT, including a stay application. The court highlighted the importance of natural justice, cross-examination rights, and proper consideration of merits, ultimately closing the case and associated petitions. Case-Laws Customs Mon, 29 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372970