https://www.taxtmi.com/caselaws?id=291437 The High Court set aside the penalty imposed under Section 112 of the Customs Act, 1962, due to a breach of natural justice principles as the petitioner was not properly served notices for personal hearings. The court directed the petitioner to attend a new hearing before the adjudicating authority, emphasizing procedural fairness. The decision did not delve into the merits of the case but focused on ensuring the petitioner's right to a fair opportunity to present their case. en-us Thu, 30 Jan 2020 00:00:00 +0530 Tue, 10 Nov 2020 16:02:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291437 The High Court set aside the penalty imposed under Section 112 of the Customs Act, 1962, due to a breach of natural justice principles as the petitioner was not properly served notices for personal hearings. The court directed the petitioner to attend a new hearing before the adjudicating authority, emphasizing procedural fairness. The decision did not delve into the merits of the case but focused on ensuring the petitioner's right to a fair opportunity to present their case. Case-Laws Customs Thu, 30 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291437