https://www.taxtmi.com/caselaws?id=441225 The Tribunal found the penalty imposed on the appellant under Section 112(b) of the Customs Act, 1962 to be void and illegal as the same show cause notice had already been adjudicated in a previous order by the Commissioner of Customs, JNCH, Navi Mumbai. The appeal was allowed, and the impugned order was set aside. Additionally, the Tribunal clarified that the Mumbai Tribunal has the authority to handle pending appeals independently, emphasizing the need to avoid multiple adjudications on the same show cause notice for fair legal proceedings. en-us Mon, 24 Jul 2023 00:00:00 +0530 Fri, 04 Aug 2023 07:49:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441225 The Tribunal found the penalty imposed on the appellant under Section 112(b) of the Customs Act, 1962 to be void and illegal as the same show cause notice had already been adjudicated in a previous order by the Commissioner of Customs, JNCH, Navi Mumbai. The appeal was allowed, and the impugned order was set aside. Additionally, the Tribunal clarified that the Mumbai Tribunal has the authority to handle pending appeals independently, emphasizing the need to avoid multiple adjudications on the same show cause notice for fair legal proceedings. Case-Laws Customs Mon, 24 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441225