https://www.taxtmi.com/caselaws?id=773757 Kerala HC allowed the writ petition challenging customs orders that enhanced penalty and redemption fine in a gold smuggling case involving misdeclaration of purity and weight. The court held that the First Appellate Authority erred in enhancing penalties without issuing proper show cause notices proposing such enhancement. An assessee cannot be prejudiced to a greater extent than the original order when filing an appeal. The matter was remanded to the First Appellate Authority for fresh consideration on merits based solely on grounds raised in the respective appeals. en-us Tue, 08 Apr 2025 00:00:00 +0530 Fri, 27 Jun 2025 08:38:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773757 Kerala HC allowed the writ petition challenging customs orders that enhanced penalty and redemption fine in a gold smuggling case involving misdeclaration of purity and weight. The court held that the First Appellate Authority erred in enhancing penalties without issuing proper show cause notices proposing such enhancement. An assessee cannot be prejudiced to a greater extent than the original order when filing an appeal. The matter was remanded to the First Appellate Authority for fresh consideration on merits based solely on grounds raised in the respective appeals. Case-Laws Customs Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773757