Proceedings under s.124 CA,1962 unsustainable; no territorial nexus or personal culpability, penalties under ss.112/114AA invalid

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....CESTAT dismissed the appeal and upheld the adjudicatory termination, holding that proceedings under s.124 CA, 1962 could not be sustained against the respondent. The Tribunal found the look-out circular improperly used to detain the individual, emphasizing requisitioning authorities must update border agencies and cannot subvert legal process. There was no material showing personal culpability or territorial acts by the respondent or his alleged company; retrospective extension of jurisdiction was impermissible. Penalties under ss.112/114AA could not be riveted absent lawful confiscation and territorial nexus. In consequence, the review and show-cause proceedings were void for want of jurisdiction and the appeal was dismissed.....