https://www.taxtmi.com/caselaws?id=82230 A composite penalty imposed in one lump sum for contraventions under the Customs Act, 1962 and the Gold (Control) Act, 1968 was held unsustainable because the adjudicating authority did not specify the separate amount attributable to each enactment. Where liability arises under distinct statutes, the penalty must be separately quantified and apportioned under each law so its legality can be examined independently, including on appeal. The impugned order was set aside and the matter remitted for re-adjudication. en-us Tue, 29 Oct 1991 00:00:00 +0530 Sat, 02 Jul 2011 17:49:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82230 A composite penalty imposed in one lump sum for contraventions under the Customs Act, 1962 and the Gold (Control) Act, 1968 was held unsustainable because the adjudicating authority did not specify the separate amount attributable to each enactment. Where liability arises under distinct statutes, the penalty must be separately quantified and apportioned under each law so its legality can be examined independently, including on appeal. The impugned order was set aside and the matter remitted for re-adjudication. Case-Laws Customs Tue, 29 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82230