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2018 (2) TMI 1687 - AT - CustomsPenalties u/s 112 of CA, 1962 - case of Revenue is that the appellants were involved in sale of liquor to the domestic passengers, the conditions of licence have been violated - Held that: - Since the department has not specifically brought on any evidence against the appellants for improper importation of the goods or violation of the conditions of licence issued to M/s. Alpha, the penalties imposed against them u/s 112 of the Act cannot be sustained for judicial scrutiny - penalty set aside - appeal allowed - decided in favor of appellant.
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