https://www.taxtmi.com/caselaws?id=794782 Penalty under the Customs Act cannot be sustained where no show cause notice was served on the appellant and no proper opportunity of hearing was afforded; the adverse order was therefore set aside for breach of natural justice. Penalties under Sections 112(a), 112(b) and 114AA were also held unsustainable because the department produced no credible evidence of the appellant's active role, knowledge, or linkage to the alleged diversion of goods, and did not establish the specific ingredients of the penal provisions. The impugned penalty order was set aside in entirety to the extent challenged, and the appeal succeeded. en-us Thu, 09 Jul 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794782 Penalty under the Customs Act cannot be sustained where no show cause notice was served on the appellant and no proper opportunity of hearing was afforded; the adverse order was therefore set aside for breach of natural justice. Penalties under Sections 112(a), 112(b) and 114AA were also held unsustainable because the department produced no credible evidence of the appellant's active role, knowledge, or linkage to the alleged diversion of goods, and did not establish the specific ingredients of the penal provisions. The impugned penalty order was set aside in entirety to the extent challenged, and the appeal succeeded. Case-Laws Customs Thu, 09 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794782