Failure to Provide Documents u/s 112 of Customs Act 1962 Invalidates Penalty Adjudication Process.

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....Levy of penalty under Section 112 of the Customs Act, 1962 - When the authority wants to rely upon such documents, it is incumbent upon them to provide copy of such documents to the noticee and non-supply of such copies of relied upon documents to the noticee renders the process of adjudication void ab-initio. - AT....