https://www.taxtmi.com/highlights?id=73333 Levy of penalty on the Valuer and other persons - While imposing the penalties in this manner adjudicating authority has even failed to examine the legal provisions and the case law on the subject. Not a single word is recorded in the impugned order as to why penalty is imposable under Section 112 (a) and/ or section 112 (b) in the impugned order. This clearly shows that the impugned order has been passed in haste - Matter restored back for re-consideration - AT en-us Fri, 01 Dec 2023 09:27:43 +0530 Fri, 01 Dec 2023 09:27:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73333 Levy of penalty on the Valuer and other persons - While imposing the penalties in this manner adjudicating authority has even failed to examine the legal provisions and the case law on the subject. Not a single word is recorded in the impugned order as to why penalty is imposable under Section 112 (a) and/ or section 112 (b) in the impugned order. This clearly shows that the impugned order has been passed in haste - Matter restored back for re-consideration - AT Highlights Customs Fri, 01 Dec 2023 09:27:43 +0530 https://www.taxtmi.com/highlights?id=73333