2018 (4) TMI 1114

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....Dhillon, A.R. for the Appellant(s) Shri Sudhir Malhotra & Shri Poojan Malhotra, Advocates for the Respondent(s) Per: Ashok Jindal Heard the parties. 2. The facts of the case are that at the Attari land custom station, the trains coming from Pakistan arrive at Platform No. 2 where the imported goods are unloaded. There is a gate between Platform No.2 and Platform No. 3 and only after th....

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.... under Section 112 of the Customs Act, 1962 alleging that they had abetted in illicit clearance of goods under seizure without out of charge order. This show cause notice was adjudicated by the Commissioner vide order-in- original dated 27.10.2005 by which the penalty proceedings were dropped by the Commissioner against the respondents. This order of the Commissioner was reviewed by the Committee ....