Imposition of penalties u/s 112 (a) and (b) of CA, 1962 - the noticees were not heard on the...

Imposition of penalties u/s 112 (a) and (b) of CA, 1962 - the noticees were not heard on the confiscability of the goods. In the absence of such an opportunity, there was no scope for rendering a finding on liability for confiscation - that also eliminated the jurisdiction to invoke section 112 of Customs Act, 1962 - AT .....

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