2008 (3) TMI 338

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..... :- 13-3-2008
97 of 2007 - -
Customs
Penalty
F.I. Rebello and R.S. Mohite, JJ. [Order]. - P.C. : It is the contention of the learned Counsel for the appellant that show cause notice was is .....

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..... ion in the matter of penalty is Section 112. On the reading of section it is clear the Legislature has used language "shall be liable". In other words, it is a mandatory provision. In our opinion ther .....

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