https://www.taxtmi.com/caselaws?id=760478 Penalty under Section 117 of the Customs Act, 1962 was found unsustainable where the record showed denial of a reasonable opportunity of hearing, as the adjudicating authority passed the order on the date sought to be deferred despite the request for adjournment. The court also noted that the penalty imposed exceeded the statutory ceiling under Section 117. The matter was therefore remanded for fresh consideration after granting a reasonable opportunity, including a personal hearing. en-us Fri, 09 Feb 2024 00:00:00 +0530 Tue, 22 Oct 2024 08:34:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760478 Penalty under Section 117 of the Customs Act, 1962 was found unsustainable where the record showed denial of a reasonable opportunity of hearing, as the adjudicating authority passed the order on the date sought to be deferred despite the request for adjournment. The court also noted that the penalty imposed exceeded the statutory ceiling under Section 117. The matter was therefore remanded for fresh consideration after granting a reasonable opportunity, including a personal hearing. Case-Laws Customs Fri, 09 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760478