TMI Blog2017 (9) TMI 1279X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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 unconditiona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that, the proceedings being under Section 112 of the Customs Act, 1962, the petitioner is entitled to the right of cross-examination, which has been wrongly denied. He 2 submits that, the impugned order does not consider and deal with the judgments cited on behalf of the petitioner during the hearing. He points out that, so far as the impugned order is concerned, the petitioner is not questionin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he parties and the materials made available on record. As noted above, an order in original is under challenge on the ground that it breaches the principles of natural justice. 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 issues raised in the writ pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does not have any other assets to secure the personal penalty levied. 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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