https://www.taxtmi.com/caselaws?id=795905 Section 28 proceedings against the importer were dropped because the High Court had already found the underlying show cause notice invalid; the adjudicating authority's action was therefore sustained. Penalty for alleged customs contraventions involving defective certificates of origin could not be imposed where neither the notice nor the adjudication established the individual's role or involvement in obtaining those certificates. The importer remained free from the proposed demand proceedings, and the individual's penal liability was set aside. en-us Mon, 27 Jul 2026 00:00:00 +0530 Wed, 29 Jul 2026 08:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795905 Section 28 proceedings against the importer were dropped because the High Court had already found the underlying show cause notice invalid; the adjudicating authority's action was therefore sustained. Penalty for alleged customs contraventions involving defective certificates of origin could not be imposed where neither the notice nor the adjudication established the individual's role or involvement in obtaining those certificates. The importer remained free from the proposed demand proceedings, and the individual's penal liability was set aside. Case-Laws Customs Mon, 27 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795905