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Customs Appeals Commissioner Raised Penalty Without a Hearing, Violating Section 128-A; Case Sent Back for Review.

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....Enhancement of penalty without given a reasonable opportunity of hearing - power of the commissioner of customs (appeals) - The 1st respondent/the Commissioner in appeal has enhanced the penalty imposed by the original authority contrary to the provisions of Section 128-A of the Customs Act, 1962. - Matter restored back - HC....

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