https://www.taxtmi.com/caselaws?id=83376 The judgment upheld the penalty imposed on Capt. H.A. Ansari under Section 112 of the Customs Act but set aside penalties imposed under uninvoked provisions, including Section 114. The seized goods, including currency, were ordered to be returned due to the improper extension of time for issuing the show cause notice. The judgment criticized the procedural lapses and lack of adherence to principles of natural justice, highlighting the need for careful and precise drafting of show cause notices. en-us Mon, 11 Jul 1994 00:00:00 +0530 Wed, 13 Jul 2011 10:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83376 The judgment upheld the penalty imposed on Capt. H.A. Ansari under Section 112 of the Customs Act but set aside penalties imposed under uninvoked provisions, including Section 114. The seized goods, including currency, were ordered to be returned due to the improper extension of time for issuing the show cause notice. The judgment criticized the procedural lapses and lack of adherence to principles of natural justice, highlighting the need for careful and precise drafting of show cause notices. Case-Laws Central Excise Mon, 11 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83376