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2016 (8) TMI 338 - AT - CustomsCondonation of delay – principle of natural justice - delay due to confusion as to the appeal remedy – Held that: - no proposal for penalty under section 114 of the Customs Act, 1962. There was violation of natural justice to impose penalty under section 114 at a subsequent stage. Law specifically requires the ld. Commissioner (Appeals) under proviso to Section 128A (3) of Customs Act, 1962, to issue notice where enhancement of any penalty is proposed following the course of natural justice – Order does not sustain – appeal allowed.
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