https://www.taxtmi.com/highlights?id=65369 Levy of penalty u/s 114(iii) and 114AA of the Customs Act - respondents categorically stated that only the corrigendum was served on them without the show cause notice - Penalty could not have been imposed upon the two respondents if opportunity was not provided to the two respondents to file a reply to the show cause notice. This apart, the show cause notice also does not contain any allegation against the two respondents. - AT en-us Wed, 31 Aug 2022 07:02:06 +0530 Wed, 31 Aug 2022 07:02:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65369 Levy of penalty u/s 114(iii) and 114AA of the Customs Act - respondents categorically stated that only the corrigendum was served on them without the show cause notice - Penalty could not have been imposed upon the two respondents if opportunity was not provided to the two respondents to file a reply to the show cause notice. This apart, the show cause notice also does not contain any allegation against the two respondents. - AT Highlights Customs Wed, 31 Aug 2022 07:02:06 +0530 https://www.taxtmi.com/highlights?id=65369