https://www.taxtmi.com/caselaws?id=790615 Where a show-cause notice clearly discloses the alleged customs contravention and the noticee's role in arranging funds, aiding the smuggling syndicate, and dealing with smuggled gold, an imperfect or non-specific citation of the precise sub-clause under Section 112 of the Customs Act, 1962 does not by itself invalidate the penalty order. The notice and order-in-original were treated as sufficient because they conveyed the exact nature of the alleged wrongdoing, the petitioner replied to the notice, and the conduct was found to involve both direct and ancillary participation in smuggling. Smuggled gold was treated as prohibited goods for customs purposes, and the penalty under Section 112 was upheld. en-us Thu, 16 Apr 2026 00:00:00 +0530 Tue, 28 Apr 2026 07:29:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790615 Where a show-cause notice clearly discloses the alleged customs contravention and the noticee's role in arranging funds, aiding the smuggling syndicate, and dealing with smuggled gold, an imperfect or non-specific citation of the precise sub-clause under Section 112 of the Customs Act, 1962 does not by itself invalidate the penalty order. The notice and order-in-original were treated as sufficient because they conveyed the exact nature of the alleged wrongdoing, the petitioner replied to the notice, and the conduct was found to involve both direct and ancillary participation in smuggling. Smuggled gold was treated as prohibited goods for customs purposes, and the penalty under Section 112 was upheld. Case-Laws Customs Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790615