https://www.taxtmi.com/caselaws?id=89682 An adjudication order imposing penalty is not invalid merely because it does not expressly state the exact sub-section or clause of Section 112, if the source of power can still be clearly traced from the order. The reasoning accepts that where the order shows the matter falls under Section 112(b) of the Customs Act, omission to identify the precise sub-clause is not fatal. On that basis, the penalty was held sustainable under Section 112(b), and the appeals failed. en-us Wed, 23 Dec 1998 00:00:00 +0530 Thu, 29 Sep 2011 10:31:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89682 An adjudication order imposing penalty is not invalid merely because it does not expressly state the exact sub-section or clause of Section 112, if the source of power can still be clearly traced from the order. The reasoning accepts that where the order shows the matter falls under Section 112(b) of the Customs Act, omission to identify the precise sub-clause is not fatal. On that basis, the penalty was held sustainable under Section 112(b), and the appeals failed. Case-Laws Customs Wed, 23 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89682