https://www.taxtmi.com/caselaws?id=50924 Penalty under Section 112 of the Customs Act cannot survive where the goods are found not liable to confiscation under Section 111, because the statutory basis for penalty disappears once confiscability is negated. The earlier order had accepted that the imported goods were not liable to confiscation, yet it failed to deal with the consequence for penalty despite the contention being raised. That omission was treated as an error apparent on the face of the record, justifying recall. The recall application was allowed and the penalty order was set aside insofar as it concerned the applicant. en-us Mon, 26 Nov 2001 00:00:00 +0530 Sat, 18 Sep 2010 14:13:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50924 Penalty under Section 112 of the Customs Act cannot survive where the goods are found not liable to confiscation under Section 111, because the statutory basis for penalty disappears once confiscability is negated. The earlier order had accepted that the imported goods were not liable to confiscation, yet it failed to deal with the consequence for penalty despite the contention being raised. That omission was treated as an error apparent on the face of the record, justifying recall. The recall application was allowed and the penalty order was set aside insofar as it concerned the applicant. Case-Laws Customs Mon, 26 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50924