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2019 (9) TMI 1308 - AT - CustomsImposition of penalties u/s 112 and 114A of CA on various noticees - confiscation of seized Gold Jewellery - HELD THAT:- The proceedings were initiated against all the noticees including the two SEZ units. Vide impugned order passed by Commissioner of Customs, Noida, demand of duty stand confirmed against M/s Ajit Exports as also against M/s Vee Ess Jewellers Pvt. Ltd. along with imposition of penalties etc. upon them. In addition, he imposed penalty upon various other noticees including the present appellants. Inasmuch as M/s Vee Ess Jewellers and M/s Ajit exports have not filed appeas against the impugned order as also the said order does not stand appealed against by various other noticees, the appeals of the present appellants are required to be decided on the basis of the evidences relatable to them only. The appeal of each and every appellant is decided separately by adverting to evidences available in respect of them only.
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