https://www.taxtmi.com/caselaws?id=420709 The appeal challenged a penalty of Rs. 50 lakhs imposed on the appellant under Section 112 of the Customs Act, 1962, based on undervaluation in imports made by another entity. The appellant, contending lack of involvement in import or valuation, sought cross-examination of witnesses whose statements were relied upon. The Tribunal found the adjudicating authority's failure to allow cross-examination as a violation of natural justice, setting aside the order and remanding the matter for a fresh decision, emphasizing the importance of cross-examination for a fair reconsideration of the case. en-us Tue, 29 Mar 2022 00:00:00 +0530 Fri, 08 Apr 2022 08:03:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420709 The appeal challenged a penalty of Rs. 50 lakhs imposed on the appellant under Section 112 of the Customs Act, 1962, based on undervaluation in imports made by another entity. The appellant, contending lack of involvement in import or valuation, sought cross-examination of witnesses whose statements were relied upon. The Tribunal found the adjudicating authority's failure to allow cross-examination as a violation of natural justice, setting aside the order and remanding the matter for a fresh decision, emphasizing the importance of cross-examination for a fair reconsideration of the case. Case-Laws Customs Tue, 29 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420709