Customs: HC set aside punishment order imposing penalty without any enquiry & adjudication 

Dharanidhar Ghosh Vs Union of India (Calcutta High Court) In this matter, petitioner has challenged the impugned order dated 28th January, 2022 passed by the respondent Commissioner of Customs in the case of the petitioner imposing several punishments including Punishment No.V, imposing a penalty of Rs.1 crore under Section 112 (b) of the Customs Act on account of some past offences without initiating any proceeding and any adjudication order which is something unheard of and how an authority like a Commissioner can pass such order and it shows total non-application of mind on his part since i...