https://www.taxtmi.com/caselaws?id=81277 Penalty under section 112 of the Customs Act was held unsustainable where the adjudication order imposed penalty without specifying whether clause (a) or clause (b) applied. Because the provision contains distinct clauses covering different conduct, the authority must clearly identify the exact clause invoked so the ingredients of liability are known with certainty. An ? No, avoid. Since the order merely referred to section 112 generally, the ambiguity was treated as a substantive defect, not a technical omission, and the penalty was invalid for vagueness. en-us Wed, 27 Mar 1991 00:00:00 +0530 Thu, 23 Jun 2011 15:28:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81277 Penalty under section 112 of the Customs Act was held unsustainable where the adjudication order imposed penalty without specifying whether clause (a) or clause (b) applied. Because the provision contains distinct clauses covering different conduct, the authority must clearly identify the exact clause invoked so the ingredients of liability are known with certainty. An ? No, avoid. Since the order merely referred to section 112 generally, the ambiguity was treated as a substantive defect, not a technical omission, and the penalty was invalid for vagueness. Case-Laws Customs Wed, 27 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81277