https://www.taxtmi.com/caselaws?id=49140 A personal penalty under Section 112 of the Customs Act, 1962 requires a clear finding of the precise offence and the exact clause attracted. A mere reference to Section 112, without specifying clause (a) or (b) or recording a definite charge and culpability, is insufficient to sustain the penalty. The text also notes that personal penalty cannot be imposed routinely and must rest on facts showing the ingredients of the penal provision; on the stated record, no allegation of concealment was made and the goods were worn on the wrist. The penalty was therefore treated as unsustainable. en-us Sat, 10 Jul 1993 00:00:00 +0530 Mon, 09 Aug 2010 18:06:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49140 A personal penalty under Section 112 of the Customs Act, 1962 requires a clear finding of the precise offence and the exact clause attracted. A mere reference to Section 112, without specifying clause (a) or (b) or recording a definite charge and culpability, is insufficient to sustain the penalty. The text also notes that personal penalty cannot be imposed routinely and must rest on facts showing the ingredients of the penal provision; on the stated record, no allegation of concealment was made and the goods were worn on the wrist. The penalty was therefore treated as unsustainable. Case-Laws Customs Sat, 10 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49140