TMI BlogLevy of penalty u/s 114(iii) and 114AA of the Customs Act - respondents categorically stated that only...Levy of penalty u/s 114(iii) and 114AA of the Customs Act - respondents categorically stated that only the corrigendum was served on them without the show cause notice - Penalty could not have been imposed upon the two respondents if opportunity was not provided to the two respondents to file a reply to the show cause notice. This apart, the show cause notice also does not contain any allegation against the two respondents. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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