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        Case ID :
        Customs

        Levy of penalty u/s 112(a) Though adjudicating authority has...

        Authority Misapplies Benami Act to Impose Customs Penalty; Lacks Legal Basis u/s 112(a) of Customs Act.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Levy of penalty u/s 112(a) Though adjudicating authority has invoked the provisions of Prohibition of Benami Property Transactions Act, 1988 without any empowerment to do so, and ostensibly to bring the appellant within the scope of Customs Act, 1962 in circumstances initiating proceedings even before bill of entry was filed, that law, intended to be invoked for prosecution as a consequence of holding property in ‘benami’ as well as for interdiction of such property, exists as an independent statute not amenable for concatenation with Customs Act, 1962 by any enabling provision. - AT
                                Note: It is a system-generated summary and is for quick reference only.
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