Penalty u/s. 112 of Customs Act cannot be imposed without independent consideration of matter

A. K. Ganesan Vs Principal Commissioner and Ex Officio (Madras High Court) Madras High Court held that imposition of penalty u/s. 112 of the Customs Act, 1962 based on case of the person from whom gold was seized without independently considering the case of the petitioner is not justifiable. Accordingly, court directed to grant one more opportunity to the petitioner. Facts- Originally an order in original was passed against the petitioner imposing penalty u/s. 112 of the Customs Act, 1962. Aggrieved by the same, the petitioner has preferred statutory appeal. The appellate authority also confi...