Show cause notice and director liability barred customs penalties where no hearing and no evidence of personal involvement.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Customs penalty was unsustainable where no show cause notice was served on the appellant and he was denied a proper hearing, breaching natural justice. The Tribunal also held that personal penalties on a director could not stand without credible evidence of active role, knowledge, or a specific act or omission attracting Sections 112(a), 112(b) or 114AA. Mere association with the company was insufficient, so the penalty was set aside and the appeal allowed.....