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2013 (11) TMI 1349 - AT - CustomsPenalty u/s 112(a) and 117 - Confiscation of goods as the consignees were non-existent - Held that:- corrigendum to show cause notice was issued on the basis of the facts as narrated in the first show cause notice, which is not disputed by the appellant and therefore, corrigendum to show cause notice is not a fatal issue - each show cause notice must be limited to the case that is made out therein by the Revenue. In the present case, the Revenue has not made out any new case in the corrigendum to show cause notice. In fact, the proposal in the corrigendum to show cause notice was based on the facts of the first show cause notice and therefore, the said case law could not apply herein - It is noted that in exercise of powers conferred by Section 157 of the Customs Act, 1962, the Central Board of Excise and Customs made Regulations, 1998. In the present case, it is seen that the penalty was imposed on the ground that the appellant filed the Bill of Entry under fictitious names which is within the purview of Section 112 (a) of the Customs Act, 1962 - Penalty reduced in each case - Decided partly in favour of assessee.
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