https://www.taxtmi.com/caselaws?id=437456 The HC directed the CESTAT to hear the petitioner's appeal against a penalty imposed under the Customs Act without requiring a pre-deposit, considering the petitioner's financial status. The penalty arose from the seizure of foreign-origin gold bars linked to the petitioner. The HC did not address the constitutional validity of certain Finance Act sections but focused on ensuring the appeal process was accessible. The petitioner's challenge to a related show cause notice was noted, but the court's decision centered on facilitating the appeal process without financial barriers. en-us Mon, 01 May 2023 00:00:00 +0530 Tue, 21 Nov 2023 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437456 The HC directed the CESTAT to hear the petitioner's appeal against a penalty imposed under the Customs Act without requiring a pre-deposit, considering the petitioner's financial status. The penalty arose from the seizure of foreign-origin gold bars linked to the petitioner. The HC did not address the constitutional validity of certain Finance Act sections but focused on ensuring the appeal process was accessible. The petitioner's challenge to a related show cause notice was noted, but the court's decision centered on facilitating the appeal process without financial barriers. Case-Laws Customs Mon, 01 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437456