https://www.taxtmi.com/caselaws?id=434796 The Tribunal set aside the penalty imposed under Section 114(i) of the Customs Act, 1962, due to a lack of reasoning in the original order. The appellant's appeal was partially allowed, emphasizing the importance of proper authorization and due diligence in customs clearance activities. The decision highlighted the necessity for clear justification and evidence when imposing penalties under specific sections of the Customs Act, ensuring procedural fairness and accountability in enforcement actions. en-us Mon, 27 Feb 2023 00:00:00 +0530 Mon, 25 Sep 2023 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434796 The Tribunal set aside the penalty imposed under Section 114(i) of the Customs Act, 1962, due to a lack of reasoning in the original order. The appellant's appeal was partially allowed, emphasizing the importance of proper authorization and due diligence in customs clearance activities. The decision highlighted the necessity for clear justification and evidence when imposing penalties under specific sections of the Customs Act, ensuring procedural fairness and accountability in enforcement actions. Case-Laws Customs Mon, 27 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434796