Customs Appeals Commissioner Raised Penalty Without a Hearing, Violating Section 128-A; Case Sent Back for Review. https://www.taxtmi.com/highlights?id=63517 Enhancement of penalty without given a reasonable opportunity of hearing - power of the commissioner of customs (appeals) - The 1st respondent/the Commissioner in appeal has enhanced the penalty imposed by the original authority contrary to the provisions of Section 128-A of the Customs Act, 1962. - Matter restored back - HC en-us Wed, 18 May 2022 08:56:30 +0530 Wed, 18 May 2022 08:56:30 +0530 TaxTMI RSS Generator Customs Appeals Commissioner Raised Penalty Without a Hearing, Violating Section 128-A; Case Sent Back for Review. https://www.taxtmi.com/highlights?id=63517 Enhancement of penalty without given a reasonable opportunity of hearing - power of the commissioner of customs (appeals) - The 1st respondent/the Commissioner in appeal has enhanced the penalty imposed by the original authority contrary to the provisions of Section 128-A of the Customs Act, 1962. - Matter restored back - HC Highlights Customs Wed, 18 May 2022 08:56:30 +0530 https://www.taxtmi.com/highlights?id=63517