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2011 (5) TMI 883 - HC - CustomsWhether the order of the Appellate Tribunal does not suffer from perversity in the matter of reduction of penalty as regards the appellants? Held that:- While it is true that there is no elaborate discussion in the impugned order of the Tribunal regarding the quantum of penalty and the proportion in which the same is reduced, in the background of the facts stated hereinabove, it cannot be said that impugned the quantum of penalty upheld by the Tribunal suffers from any infirmity. Insofar as the reduction of penalty in the case of M/s. BSL is concerned, the Tribunal has reduced the same to a large extent after recording specific findings as regards the extent of their involvement and as such, it is not possible to state that the impugned order of the Tribunal suffers from any perversity in the matter of reduction of penalty as is sought to be contended on behalf of the appellants. Appeal dismissed.
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