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2014 (1) TMI 532 - AT - CustomsWhether the show cause notice dated 23-4-2008 brought the appellant to specific charges in terms of any of the clause under Section 112 of Customs Act, 1962 - Held that:- 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 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 attracting the charge as per law, the show cause notice itself is misconceived and that failed to provide cause of natural justice to the appellant to lead evidence - Decided in favour of assessee.
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