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2017 (3) TMI 444 - AT - CustomsImposition of penalties u/s 112 (a) and (b) of CA, 1962 - Held that: - Section 112 of CA, 1962 is liable to be invoked only for acts of omission and commission in relation to goods that are liable to confiscation. It is not an independent provision in accordance with which penalty may be imposed on individuals. In the absence of a finding on liability of goods for confiscation, section 112 cannot be invoked - When the jurisdiction to confiscate was alienated, and not resorted to by the adjudicating authority, the noticees were not heard on the confiscability of the goods. In the absence of such an opportunity, there was no scope for rendering a finding on liability for confiscation. The adjudicating authority rightly desisted from invoking the jurisdiction to confiscate. However, that also eliminated the jurisdiction to invoke section 112 of Customs Act, 1962. Consequently, the imposition of penalties on the appellants is without sanction of law - appeal allowed - decided in favor of appellant.
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