https://www.taxtmi.com/caselaws?id=95410 Penalty under Section 112(a) of the Customs Act was held unsustainable because that provision applies only where an act or omission renders goods liable to confiscation under Section 111. On the facts, the goods were not shown to have been confiscated, and the dispute instead concerned non-accountal of goods, which falls within Section 116. The authority therefore applied the wrong penal provision, and the confiscation-linked penalty could not stand. The adjudication was set aside and consequential relief followed. en-us Wed, 17 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 12:27:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95410 Penalty under Section 112(a) of the Customs Act was held unsustainable because that provision applies only where an act or omission renders goods liable to confiscation under Section 111. On the facts, the goods were not shown to have been confiscated, and the dispute instead concerned non-accountal of goods, which falls within Section 116. The authority therefore applied the wrong penal provision, and the confiscation-linked penalty could not stand. The adjudication was set aside and consequential relief followed. Case-Laws Customs Wed, 17 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95410