https://www.taxtmi.com/caselaws?id=194444 Penalty under Section 112 of the Customs Act, 1962 could not be sustained against a former director where the alleged clandestine removal occurred after he had ceased to control the unit, so personal liability for that later act was not established. The penalty was also legally defective because neither the show cause notice nor the adjudication order identified the specific clause of Section 112 under which liability was proposed and imposed, so the penalty was set aside. en-us Tue, 05 May 2015 00:00:00 +0530 Fri, 08 Sep 2017 11:00:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194444 Penalty under Section 112 of the Customs Act, 1962 could not be sustained against a former director where the alleged clandestine removal occurred after he had ceased to control the unit, so personal liability for that later act was not established. The penalty was also legally defective because neither the show cause notice nor the adjudication order identified the specific clause of Section 112 under which liability was proposed and imposed, so the penalty was set aside. Case-Laws Customs Tue, 05 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194444