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2023 (10) TMI 507 - CESTAT KOLKATAImposition of personal penalty u/s 112(a) of FA - seizure of cigarettes of Indonesian origin imported by concealment inside a consignment declared as Dining Sets - HELD THAT:- The Appellant has deployed his employees to look after the clearance of the import consignment. We also observe that the Appellant has admitted that they have assisted the CHA in clearance of the consignment of cigarettes of Indonesian origin which were concealed inside a consignment declared as Dining Sets. Thus, penalty is imposable on the Appellant for the abetting the commission of the Offence. The adjudicating authority has imposed a personal penalty of Rs.1,00,000/- in the impugned Order-in-Original dated 26.12.2014, which appears reasonable and commensurate with the offence committed. Accordingly, there are no reason to interfere with the impugned order imposing penalty on the Appellant. The penalty imposed on the Appellant in the impugned order upheld - appeal filed by appellant rejected.
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