Show-cause notice limits penalty powers, while false declaration penalties under customs law can apply to import transactions.

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....Penalty under Sections 112(a) and 112(b) could not be sustained because the show-cause notice did not propose those penalties; the Tribunal set them aside for want of notice. Section 114AA was held to cover any knowing or intentional use of a false or incorrect declaration, statement or document in transactions under the Act, including import matters; the Tribunal therefore confirmed the penalty under that provision.....