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2014 (12) TMI 485 - HC - CustomsConfiscation of goods - Redemption fine - Penalty u/s 112 - Held that:- Court on a perusal of the facts of the said case found that the essential ingredients of Section 112 of the Customs Act have not been specifically spelt out either under clause (a) or (b) of Section 112 of the Customs Act - show cause notice elaborately discussed the role played by the appellant. Therefore, merely because the show cause notice does not mention Section 112(b) but mentioned Section 112(a) of the Customs Act, would not vitiate the entire proceedings; more so when the ingredient found place in the show cause notice and non-mentioning of the specific clause of the Customs Act will not vitiate the details mentioned in the show cause notice in clear terms. Hence, considering the above factual position, we find no ground to entertain the Civil Miscellaneous Appeal. Accordingly, the appeal fails and same stands dismissed - Decided against assessee.
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