https://www.taxtmi.com/caselaws?id=440697 The High Court set aside the Tribunal's ex-parte decision in a Customs Act case where the Appellant was penalized for involvement in an import conspiracy. The Court found the Tribunal erred in concluding the Appellant was the importer without proper consideration, solely relying on the revenue's submissions. The Court ordered a fresh adjudication, emphasizing the Appellant's right to present his case. The Appellant was directed to seek a new hearing from the Tribunal promptly, with proceedings to be completed within six months from the High Court's order, and no costs were awarded in the appeal. en-us Tue, 11 Jul 2023 00:00:00 +0530 Tue, 25 Jul 2023 08:13:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440697 The High Court set aside the Tribunal's ex-parte decision in a Customs Act case where the Appellant was penalized for involvement in an import conspiracy. The Court found the Tribunal erred in concluding the Appellant was the importer without proper consideration, solely relying on the revenue's submissions. The Court ordered a fresh adjudication, emphasizing the Appellant's right to present his case. The Appellant was directed to seek a new hearing from the Tribunal promptly, with proceedings to be completed within six months from the High Court's order, and no costs were awarded in the appeal. Case-Laws Customs Tue, 11 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440697