https://www.taxtmi.com/caselaws?id=776971 The HC set aside penalty orders under ss.112(a) and 114AA Customs Act for failing to assign reasons and for breach of natural justice, noting adjudicating and appellate authorities did not consider the petitioner's submissions. Finding the orders non-reasoned, the court remanded the matter for de novo adjudication, directing the authority to afford an opportunity of hearing, consider submissions afresh, and pass a reasoned order within 12 weeks from receipt of the judgment. Petition disposed by remand. en-us Thu, 14 Aug 2025 00:00:00 +0530 Fri, 22 Aug 2025 08:33:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776971 The HC set aside penalty orders under ss.112(a) and 114AA Customs Act for failing to assign reasons and for breach of natural justice, noting adjudicating and appellate authorities did not consider the petitioner's submissions. Finding the orders non-reasoned, the court remanded the matter for de novo adjudication, directing the authority to afford an opportunity of hearing, consider submissions afresh, and pass a reasoned order within 12 weeks from receipt of the judgment. Petition disposed by remand. Case-Laws Customs Thu, 14 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776971