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2022 (5) TMI 815 - HC - CustomsEnhancement of penalty without given a reasonable opportunity of hearing - power of the commissioner of customs (appeals) - Violation of principles of natural justice - violation of Section 128-A of the Customs Act, 1962 - HELD THAT:- 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. The impugned order stands quashed and the case is remitted back to the 2nd respondent to pass appropriate orders on merits and in accordance with law afresh, within a period of 3 months from the date of receipt of a copy of this order - Petition allowed by way of remand.
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