https://www.taxtmi.com/caselaws?id=418554 The Tribunal set aside the penalty imposed on the appellant under section 112(a) of the Customs Act, emphasizing the importance of a show cause notice as a fundamental element of natural justice. The judgment underscored the necessity of providing an opportunity for the appellant to respond and present their case before any adverse order is passed against them. en-us Fri, 18 Feb 2022 00:00:00 +0530 Sat, 19 Feb 2022 07:03:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418554 The Tribunal set aside the penalty imposed on the appellant under section 112(a) of the Customs Act, emphasizing the importance of a show cause notice as a fundamental element of natural justice. The judgment underscored the necessity of providing an opportunity for the appellant to respond and present their case before any adverse order is passed against them. Case-Laws Customs Fri, 18 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418554