https://www.taxtmi.com/highlights?id=69779 Levy of penalty - The original authority did not impose any penalty whereas learned Commissioner (Appeals) has enhanced penalty to Rs.8,40,467/- and such enhancement of penalty was done without following the procedure laid down in Section 128(3) - reasonable opportunity of showing cause against proposed order of enhancing penalty not provided - The impugned order is not sustainable - AT en-us Tue, 16 May 2023 15:19:08 +0530 Tue, 16 May 2023 15:19:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69779 Levy of penalty - The original authority did not impose any penalty whereas learned Commissioner (Appeals) has enhanced penalty to Rs.8,40,467/- and such enhancement of penalty was done without following the procedure laid down in Section 128(3) - reasonable opportunity of showing cause against proposed order of enhancing penalty not provided - The impugned order is not sustainable - AT Highlights Customs Tue, 16 May 2023 15:19:08 +0530 https://www.taxtmi.com/highlights?id=69779