https://www.taxtmi.com/caselaws?id=119052 The Tribunal allowed the appeal, finding the penalty imposed under Section 114 of the Customs Act, 1962 unsustainable as the show cause notice invoked Section 112. The inclusion of Section 114 in the Order-in-Original exceeded the notice's scope, leading to the appellant's success in challenging the penalty imposition. The judgment was pronounced on 13-2-2006. en-us Mon, 13 Feb 2006 00:00:00 +0530 Sat, 07 Jul 2012 16:51:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119052 The Tribunal allowed the appeal, finding the penalty imposed under Section 114 of the Customs Act, 1962 unsustainable as the show cause notice invoked Section 112. The inclusion of Section 114 in the Order-in-Original exceeded the notice's scope, leading to the appellant's success in challenging the penalty imposition. The judgment was pronounced on 13-2-2006. Case-Laws Customs Mon, 13 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119052