https://www.taxtmi.com/caselaws?id=407014 The Court upheld the enhancement of the penalty from Rs. 1 lakh to Rs. 10 lakhs, ruling it lawful under the Customs Act. It found that the petitioner was adequately notified within the prescribed period and that a formal show cause notice was not necessary. The Court also determined that the principles of natural justice were not violated, as the petitioner had opportunities to attend hearings. Additionally, the Court established the petitioner's involvement in the smuggling operation through various evidence, including statements and recovered items, leading to the dismissal of the petition and reinstatement of the penalty. en-us Fri, 19 Mar 2021 00:00:00 +0530 Wed, 28 Apr 2021 11:52:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407014 The Court upheld the enhancement of the penalty from Rs. 1 lakh to Rs. 10 lakhs, ruling it lawful under the Customs Act. It found that the petitioner was adequately notified within the prescribed period and that a formal show cause notice was not necessary. The Court also determined that the principles of natural justice were not violated, as the petitioner had opportunities to attend hearings. Additionally, the Court established the petitioner's involvement in the smuggling operation through various evidence, including statements and recovered items, leading to the dismissal of the petition and reinstatement of the penalty. Case-Laws Customs Fri, 19 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407014