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    <title>2020 (3) TMI 490 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld penalties imposed on the appellants for unauthorized transportation of crude palm oil, rejecting their claim of immunity based on the Settlement Commissioner&#039;s order in favor of the main noticee. It affirmed the jurisdiction of the Central Excise Commissioner and ruled that the appellants were not denied natural justice in terms of personal hearings and cross-examination. The Tribunal found evidence of the appellants&#039; involvement in illegal activities, leading to the dismissal of their appeals and the upholding of imposed penalties under the Customs Act.</description>
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      <link>https://www.taxtmi.com/caselaws?id=393346</link>
      <description>The Tribunal upheld penalties imposed on the appellants for unauthorized transportation of crude palm oil, rejecting their claim of immunity based on the Settlement Commissioner&#039;s order in favor of the main noticee. It affirmed the jurisdiction of the Central Excise Commissioner and ruled that the appellants were not denied natural justice in terms of personal hearings and cross-examination. The Tribunal found evidence of the appellants&#039; involvement in illegal activities, leading to the dismissal of their appeals and the upholding of imposed penalties under the Customs Act.</description>
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      <pubDate>Wed, 15 Jan 2020 00:00:00 +0530</pubDate>
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