TMI Blog1980 (7) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... olve a common issue. 2. I have carefully considered the aforesaid appeals. I observe that under Sec. 112 of the Customs Act, 1962, penalty may be imposed on any person who in relation to any goods, does or omits to do any act of commission or omission would render such goods liable to confiscation under section 111, ibid. It was, therefore, necessary that in the adjudication proceedings the ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly to be imposed on considerations Which are different in the case of each kind ? In the order passed by the lower authority, there is no finding that the under-valuation was contrived by the appellants or that they were privy to the indentor and the supplier being cited as the persons concerned. From the records it is seen that the personal penalties were not imposed as persons concerned but be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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