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2022 (9) TMI 1535 - GUJARAT HIGH COURTLevy of penalty under section 112(a) of CA - appellant was not involved in either import or export of the goods in dispute - appellant has not aided or abetted or omitted to do any act for which the goods in disputes were liable for confiscation - HELD THAT:- When against the very order impugned, the appeal by one of the respondents came to be decided, the present appeal shall be governed by the said decision. The reasons supplied by the Division Bench in M/S. ADANI ENTERPRISES LTD FORMERLY KNOWN AS ADANI EXPORT VERSUS COMMISSIONER OF CUSTOMS KANDLA [2022 (7) TMI 105 - GUJARAT HIGH COURT] shall form part of the reasoning of this order - In the said decision dated 9.6.2022, the show cause notice are held to be without authority of law and the questions of law are kept open. Tax appeal disposed off.
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