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2015 (1) TMI 1077 - HC - CustomsPenalty u/s 114 - Whether the first respondent authority and the second respondent Tribunal is correct in holding that the charges of Section 114(i) of Customs Act, 1962 is made out in the facts and circumstances of the case against the appellants warranting imposition of penalty against the appellant - Held that:- The Adjudicating Authority after considering the allegations in the show cause notice, the reply given by the appellant, and after affording an opportunity of personal hearing to the appellant, has elaborately discussed about the complexity and the involvement of the appellant in the smuggling of Red Sanders Wooden logs, which are prohibited items. - Court exercising jurisdiction under Section 130(1) of the Customs Act is not inclined to re-appreciate the factual findings recorded by the Adjudicating Authority and confirmed by the Tribunal. In the absence of any error of law pointed out by the appellant, this Court is not inclined to interfere with the order of penalty. - Decided against assessee.
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