https://www.taxtmi.com/caselaws?id=381499 The Tribunal set aside the penalties imposed under sections 112 and 114AA of the Customs Act, 1962, due to procedural, jurisdictional, and evidentiary deficiencies. The Tribunal emphasized the importance of adherence to legal principles, proper valuation procedures, procedural fairness, and natural justice in its decision. en-us Thu, 06 Jun 2019 00:00:00 +0530 Tue, 10 Nov 2020 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381499 The Tribunal set aside the penalties imposed under sections 112 and 114AA of the Customs Act, 1962, due to procedural, jurisdictional, and evidentiary deficiencies. The Tribunal emphasized the importance of adherence to legal principles, proper valuation procedures, procedural fairness, and natural justice in its decision. Case-Laws Customs Thu, 06 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381499