Home Case Index All Cases Customs Customs + HC Customs - 2017 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 1279 - HC - CustomsPenalty u/s 112 of CA - principles of natural justice - the petitioner was denied an opportunity of cross-examination of the material witnesses relied upon by the prosecution - Held that: - The show cause notice although intulated as to be one under Section 124 of the Customs Act, 1962, the order in original proceeds to impose penalty under Section 112 of the Customs Act, 1962 - The allegations in the proceedings are that, about 40 kgs. of gold were found in the custody of the petitioner. These allegations along with the order in original are required to be gone into. With the petitioner not providing any asset from which the penalty can be recovered, it would not be prudent to grant an unconditional stay of the imposition of the personal penalty.
|