2016 (1) TMI 54

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....R) For the Respondent : None ORDER Per P S Pruthi This appeal arises out of order-in-original dated 9/6/2005 passed by the Commissioner of Customs, Goa. Grounds of appeal are set out below: a) The Commissioner failed in specifying the name of the firm or person on whom he intended to impose penalty under Section 114A of the Customs Act, 1962. b) The Commissioner of Customs and Ce....