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2023 (10) TMI 438 - CESTAT BANGALOREQuantum of penalties levied under Section 112 as well as Section 114AA of Customs Act - levy of personal penalty imposed on the second appellant Mr. K. Naser - whether the penalties are unjust and disproportionate to the quantum of offence? - Smuggling - gold concealed inside the pressure washer pumps, absolutely confiscated. HELD THAT:- Considering the overall facts and circumstances including the fact that imported goods and the gold suffered absolute confiscation, it is opined that the imposition of penalty under Section 114AA if reduced from Rs.10,00,000/- to Rs.5,00,000/- it would meet ends of justice in the case of appellant-company. There are no justifiable reason to interfere with the personal penalty imposed on the second appellant Mr. K. Naser. Appeal disposed off.
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