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2008 (3) TMI 338

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....nt / Order / Decisions)<br>Dated:- 13-3-2008<br>97 of 2007 - -<br>Customs<br>F.I. Rebello and R.S. Mohite, JJ. &nbsp; [Order]. - P.C. : It is the contention of the learned Counsel for the appell....

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....tion of law did not arise. 2. The section in the matter of penalty is Section 112. On the reading of section it is clear the Legislature has used language "shall be liable". In other words, it is a....