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2014 (9) TMI 1213 - AT - CustomsReduction in quantum of penalty u/s 117 of CA - Allegation of guilty of violating the Facility Notice - HELD THAT:- Perusing of copy of the Facility Notice No. 69/2011, it is found that it nowhere refers to the Section 141(2) of the Customs Act. Further, in the facts and circumstances, it is found that the show-cause notice is vague, as the gist of allegation and period is not found mentioned. The whole proceedings are vitiated for lack of proper show-cause notice. Appeal allowed - decided in favor of appellant.
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