https://www.taxtmi.com/caselaws?id=418552 The Tribunal set aside the penalty imposed on the appellant under Regulation 12(8) of the Handling of Cargo in Customs Area Regulation, 2009. It found that the appellant was not given a fair opportunity to respond to the inquiry report, as required by Regulation 12(6). The Tribunal directed the Commissioner to allow the appellant to file objections and conduct a fresh adjudication considering the appellant's representations. en-us Thu, 10 Feb 2022 00:00:00 +0530 Sat, 19 Feb 2022 07:03:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418552 The Tribunal set aside the penalty imposed on the appellant under Regulation 12(8) of the Handling of Cargo in Customs Area Regulation, 2009. It found that the appellant was not given a fair opportunity to respond to the inquiry report, as required by Regulation 12(6). The Tribunal directed the Commissioner to allow the appellant to file objections and conduct a fresh adjudication considering the appellant's representations. Case-Laws Customs Thu, 10 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418552