https://www.taxtmi.com/caselaws?id=45178 The High Court upheld the notice under Section 112 of the Customs Act, 1962, while striking down the notice under Section 115(2). The Court found that the evidence presented by the Customs authorities indicated potential involvement of the partnership firms in smuggling activities. As the investigation was ongoing, the responsibility for smuggling had not been conclusively determined. Consequently, the notice under Section 112 was upheld, and the cross-objection was dismissed. The judgment provided a thorough analysis of legal provisions and evidence, addressing the issues raised in the appeal. en-us Wed, 11 Jun 1975 00:00:00 +0530 Fri, 09 Jul 2010 10:32:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45178 The High Court upheld the notice under Section 112 of the Customs Act, 1962, while striking down the notice under Section 115(2). The Court found that the evidence presented by the Customs authorities indicated potential involvement of the partnership firms in smuggling activities. As the investigation was ongoing, the responsibility for smuggling had not been conclusively determined. Consequently, the notice under Section 112 was upheld, and the cross-objection was dismissed. The judgment provided a thorough analysis of legal provisions and evidence, addressing the issues raised in the appeal. Case-Laws Customs Wed, 11 Jun 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45178