https://www.taxtmi.com/article/detailed?id=16855 Personal penalties under customs law cannot be independently sustained where the underlying order confirming duty demand and confiscation against the importing firm has been remanded and no fresh adjudication has revived that primary liability. The Tribunal is not entitled to dismiss an appeal for want of prosecution merely because the appellant or counsel is absent; an appeal must be decided on its merits of fact and law. en-us Tue, 07 Jul 2026 08:41:35 +0530 Tue, 07 Jul 2026 08:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16855 Personal penalties under customs law cannot be independently sustained where the underlying order confirming duty demand and confiscation against the importing firm has been remanded and no fresh adjudication has revived that primary liability. The Tribunal is not entitled to dismiss an appeal for want of prosecution merely because the appellant or counsel is absent; an appeal must be decided on its merits of fact and law. Articles Customs - Import - Export - SEZ Tue, 07 Jul 2026 08:41:35 +0530 https://www.taxtmi.com/article/detailed?id=16855