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Contested Order u/s 112(b) of Customs Act Deemed Void Due to Parallel Proceedings Involving Co-Noticee.

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....Parallel proceedings - Levy of penalty u/s 112(b) of Customs Act, 1962 on the appellant who was a co-noticee in show cause notice - adjudication order was already passed by Commissioner of Customs, JNCH, Navi Mumbai - the present impugned order is ab-initio void and illegal - AT....

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