https://www.taxtmi.com/highlights?id=78152 The Appellate Tribunal addressed the issue of penalty imposition u/s 112(a) of Customs Act, 1962 due to failure to allow cross-examination of panchas and experts, violating natural justice principles. The tribunal found that the order was passed without the mandated cross-examination opportunity, despite claims otherwise. As a result, the appellant was denied a fair personal hearing, leading to the order being set aside for Shri Subhash Chaudhary, with the matter remanded for a new adjudication by the Commissioner. en-us Wed, 05 Jun 2024 08:14:57 +0530 Wed, 05 Jun 2024 08:14:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=78152 The Appellate Tribunal addressed the issue of penalty imposition u/s 112(a) of Customs Act, 1962 due to failure to allow cross-examination of panchas and experts, violating natural justice principles. The tribunal found that the order was passed without the mandated cross-examination opportunity, despite claims otherwise. As a result, the appellant was denied a fair personal hearing, leading to the order being set aside for Shri Subhash Chaudhary, with the matter remanded for a new adjudication by the Commissioner. Highlights Customs Wed, 05 Jun 2024 08:14:57 +0530 https://www.taxtmi.com/highlights?id=78152