https://www.taxtmi.com/caselaws?id=377896 The judgment in this case emphasizes the importance of procedural fairness and adherence to natural justice principles in imposing penalties under the Customs Act, 1962. The court highlighted the need for proper scrutiny of evidence, the distinction between statements and expert opinions, and the accused's right to challenge allegations through cross-examination. The penalty imposed was deemed unsustainable due to weak reliance on expert opinions without sufficient foundation. The case was remanded for a comprehensive evaluation of the appellant's defense and to ensure compliance with natural justice principles. en-us Mon, 25 Feb 2019 00:00:00 +0530 Fri, 05 Apr 2019 08:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377896 The judgment in this case emphasizes the importance of procedural fairness and adherence to natural justice principles in imposing penalties under the Customs Act, 1962. The court highlighted the need for proper scrutiny of evidence, the distinction between statements and expert opinions, and the accused's right to challenge allegations through cross-examination. The penalty imposed was deemed unsustainable due to weak reliance on expert opinions without sufficient foundation. The case was remanded for a comprehensive evaluation of the appellant's defense and to ensure compliance with natural justice principles. Case-Laws Customs Mon, 25 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377896