https://www.taxtmi.com/caselaws?id=45827 The court held that the ex parte extension of time under section 110(2) of the Customs Act did not invalidate the penalty imposition proceedings under section 124. However, the Board's ex parte rejection of the petitioner's relief application under section 129(1) violated natural justice principles. The court set aside the Board's order and subsequent decisions, directing a reconsideration of the application and appeal in compliance with the law. The Rule was made absolute in part, and the interim relief application was dismissed as infructuous, with no costs ordered. en-us Wed, 11 Sep 1974 00:00:00 +0530 Wed, 14 Jul 2010 11:10:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45827 The court held that the ex parte extension of time under section 110(2) of the Customs Act did not invalidate the penalty imposition proceedings under section 124. However, the Board's ex parte rejection of the petitioner's relief application under section 129(1) violated natural justice principles. The court set aside the Board's order and subsequent decisions, directing a reconsideration of the application and appeal in compliance with the law. The Rule was made absolute in part, and the interim relief application was dismissed as infructuous, with no costs ordered. Case-Laws Customs Wed, 11 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45827