https://www.taxtmi.com/caselaws?id=449161 CESTAT Allahabad set aside penalty of Rs. 14,00,000 imposed under Section 114 of Customs Act, 1962 on appellant for alleged illegal export of pulses to Nepal. The Tribunal found that lower authority violated principles of natural justice by denying cross-examination of witnesses despite earlier remand directions specifically allowing it. The impugned order was passed contrary to remand directions without valid justification and could not be sustained. Appeal allowed to extent of penalty relief sought. en-us Fri, 18 Aug 2023 00:00:00 +0530 Wed, 07 Feb 2024 06:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449161 CESTAT Allahabad set aside penalty of Rs. 14,00,000 imposed under Section 114 of Customs Act, 1962 on appellant for alleged illegal export of pulses to Nepal. The Tribunal found that lower authority violated principles of natural justice by denying cross-examination of witnesses despite earlier remand directions specifically allowing it. The impugned order was passed contrary to remand directions without valid justification and could not be sustained. Appeal allowed to extent of penalty relief sought. Case-Laws Customs Fri, 18 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449161