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2023 (2) TMI 245 - HC - CustomsLevy of penalty under Section 114(i) of Customs Act, 1962 - whether the orders passed by the Commissioner of Customs (Appeals) and the learned Tribunal are unreasoned and non-speaking orders? - violation of principles of natural justice - HELD THAT:- The impugned decision turned on findings of facts as noted by the Adjudicating Authority. The order-in-appeal dated 13.05.2015 is a short order, however, it is not an unreasoned one. The Commissioner of Customs (Appeals) had found no infirmity with the decision of the Adjudicating Authority and its findings that certain parties were involved in the illegal export of Red Sandalwood/Red Sanders and therefore, did not interfere with the order passed by the Adjudicating Authority. The learned Tribunal has also not found any grounds to interfere with the findings recorded by the Adjudicating Authority. The learned Tribunal concluded that the appellant was remiss as he had not made proper enquiry. The learned Tribunal had also observed that the appellant was aware of the prohibited goods and accordingly dismissed the appeals. It is clear from the impugned order that the learned Tribunal had found no reason to interfere with the findings recorded by the Adjudicating Authority. Appeal dismissed.
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