https://www.taxtmi.com/caselaws?id=41974 The High Court upheld the rule quashing the penalty imposed under Section 116 of the Customs Act, 1962. The Court found that the Customs authorities acted unjustly by not properly considering the explanations provided by the respondents and failing to accommodate reasonable adjournment requests. Due to these shortcomings, the penalizing orders were deemed unsustainable, leading to the dismissal of the appeal. The judgment emphasized the significance of adhering to statutory requirements and ensuring fair conduct in penal proceedings under the Customs Act. en-us Tue, 23 Jun 1987 00:00:00 +0530 Tue, 08 Jun 2010 13:18:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41974 The High Court upheld the rule quashing the penalty imposed under Section 116 of the Customs Act, 1962. The Court found that the Customs authorities acted unjustly by not properly considering the explanations provided by the respondents and failing to accommodate reasonable adjournment requests. Due to these shortcomings, the penalizing orders were deemed unsustainable, leading to the dismissal of the appeal. The judgment emphasized the significance of adhering to statutory requirements and ensuring fair conduct in penal proceedings under the Customs Act. Case-Laws Customs Tue, 23 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41974