2014 (1) TMI 532

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..... h Deputy Commissioner of Police, South District on 30-6-2008. The enacted provision of Section 112 of the Customs Act, 1962 has provided two situations to penalize. Those are embodied in clause (a) and (b) of the said section. Nothing is whispered in the show cause notice in what manner the appellant was either to fall under Section 112(a) or 112(b). In absence of clear evidence against appellant .....

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..... nue. We have gone into that paragraph and did not find intimate connection of the appellant to the offence alleged. Entire submission of Revenue is contradicted by appellant on the ground of no involvement of appellant and filing police complaint for misuse of its name and for denial of justice without any foundation under Section 112(a) or Section 112(b) of Customs Act, 1962 received our attentio .....

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..... preciated such an observation had the manner and basis been brought out through appropriate violation of enacted provision of the law. For the misuse of name of appellant, it had pleaded that complaint was filed with Deputy Commissioner of Police, South District on 30-6-2008. The enacted provision of Section 112 of the Customs Act, 1962 has provided two situations to penalize. Those are embodied i .....

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