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2018 (9) TMI 594 - HC - CustomsQuantum of penalty - Smuggling - Gold Bars - Confiscation - penalty - Held that:- There are no question of law arising in the present matter. The adjudicating authority was justified in recording a finding on available material about the involvement of the appellant with other accused and also taking note of the fact that charge sheet against him was also filed in the Court of Economic Offences, Jaipur and considering that he visited Dubai around the relevant time on as many as four occasions. The Commissioner of Central Excise (Appeals) imposed penalty of ₹ 2 lakhs on the appellant. The appeal filed by the appellant before the Tribunal was dismissed by the Tribunal on non-deposition. This Court restored the appeal confining the matter to only penalty part. The Commissioner of Central Excise (Appeals), Customs and Central Excise by his order dated 27.9.2016, however, imposed the penalty of ₹ 2 lakhs. The Tribunal by his order dated 7.9.2017, however, reduced the same to ₹ 1 lakh. Appeal dismissed.
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