Authorities Must Specify Offenses u/s 112(a) & (b) of Customs Act Before Penalizing Individuals.

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Full Text of the Document

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....Penalty u/s subsections (a) and (b) of Section 112 of Customs Act, 1962 - It was incumbent on the part of the adjudicating authority to clearly satisfy the offence of each of the persons involved and then to apply the penalty provisions as the commissions or omissions by the respective persons may invite.....