https://www.taxtmi.com/highlights?id=33679 Imposition of penalties u/s 112 (a) and (b) of CA, 1962 - the noticees were not heard on the confiscability of the goods. In the absence of such an opportunity, there was no scope for rendering a finding on liability for confiscation - that also eliminated the jurisdiction to invoke section 112 of Customs Act, 1962 - AT en-us Fri, 10 Mar 2017 06:21:22 +0530 Fri, 10 Mar 2017 06:21:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=33679 Imposition of penalties u/s 112 (a) and (b) of CA, 1962 - the noticees were not heard on the confiscability of the goods. In the absence of such an opportunity, there was no scope for rendering a finding on liability for confiscation - that also eliminated the jurisdiction to invoke section 112 of Customs Act, 1962 - AT Highlights Customs Fri, 10 Mar 2017 06:21:22 +0530 https://www.taxtmi.com/highlights?id=33679