https://www.taxtmi.com/caselaws?id=779928 CESTAT (New Delhi) set aside the penalty imposed under regulation 14 of the 2010 Courier Regulations on the authorized courier, finding the Principal Commissioner failed to inform the party that he disagreed with the Inquiry Officer's finding under regulation 12(1)(v) and thereby breached principles of natural justice. Although the Commissioner accepted the Inquiry Officer's findings on regs. 12(1)(vii) and 12(1)(x), the failure to afford an opportunity to respond rendered the Rs.50,000 penalty unsustainable. Appeal allowed. en-us Wed, 17 Sep 2025 00:00:00 +0530 Wed, 15 Oct 2025 08:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779928 CESTAT (New Delhi) set aside the penalty imposed under regulation 14 of the 2010 Courier Regulations on the authorized courier, finding the Principal Commissioner failed to inform the party that he disagreed with the Inquiry Officer's finding under regulation 12(1)(v) and thereby breached principles of natural justice. Although the Commissioner accepted the Inquiry Officer's findings on regs. 12(1)(vii) and 12(1)(x), the failure to afford an opportunity to respond rendered the Rs.50,000 penalty unsustainable. Appeal allowed. Case-Laws Customs Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779928