https://www.taxtmi.com/caselaws?id=280211 The Tribunal ruled in favor of the appellant, setting aside the penalty imposed under Section 114 of the Customs Act, 1962. The decision was based on procedural lapses, specifically the failure to initiate proceedings within the prescribed time limit as required by Section 155 of the Act. The Tribunal emphasized the importance of adherence to legal procedures and time constraints in adjudication proceedings involving Customs Officers, ultimately allowing the appellant's appeal. en-us Fri, 20 Jul 2018 00:00:00 +0530 Thu, 25 Apr 2019 06:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280211 The Tribunal ruled in favor of the appellant, setting aside the penalty imposed under Section 114 of the Customs Act, 1962. The decision was based on procedural lapses, specifically the failure to initiate proceedings within the prescribed time limit as required by Section 155 of the Act. The Tribunal emphasized the importance of adherence to legal procedures and time constraints in adjudication proceedings involving Customs Officers, ultimately allowing the appellant's appeal. Case-Laws Customs Fri, 20 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280211