https://www.taxtmi.com/caselaws?id=42173 Section 128A(2) of the Customs Act expressly empowers the appellate authority to enhance penalty, provided the affected party is given notice and a hearing. That power is not restricted by the fact that no departmental appeal was filed, and the construction is supported by the analogous enhancement power under the income-tax appellate scheme. The commentary concludes that enhancement of penalty is legally valid when procedural safeguards are observed, and the contrary view is erroneous. en-us Tue, 30 Jun 1987 00:00:00 +0530 Wed, 09 Jun 2010 16:06:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42173 Section 128A(2) of the Customs Act expressly empowers the appellate authority to enhance penalty, provided the affected party is given notice and a hearing. That power is not restricted by the fact that no departmental appeal was filed, and the construction is supported by the analogous enhancement power under the income-tax appellate scheme. The commentary concludes that enhancement of penalty is legally valid when procedural safeguards are observed, and the contrary view is erroneous. Case-Laws Customs Tue, 30 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42173