https://www.taxtmi.com/caselaws?id=97190 Penalty under Section 112(a) of the Customs Act was found inapplicable where the goods had been lawfully imported and any illegality arose only from their subsequent sale or disposal contrary to law. On that reasoning, mere concern with disposal after import did not attract clause (a), and the penalty order was treated as containing an error apparent on the record. The penalty was set aside. en-us Fri, 27 Jul 2001 00:00:00 +0530 Sat, 14 Jan 2012 12:58:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97190 Penalty under Section 112(a) of the Customs Act was found inapplicable where the goods had been lawfully imported and any illegality arose only from their subsequent sale or disposal contrary to law. On that reasoning, mere concern with disposal after import did not attract clause (a), and the penalty order was treated as containing an error apparent on the record. The penalty was set aside. Case-Laws Customs Fri, 27 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97190