2016 (6) TMI 65

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..... ty under Section 114A, even if imposed, would have been lower than the penalty of one Crore imposed under Section 112. Hence, no reason found for the Revenue being aggrieved by the decision of the adjudicating authority. Moreover, it is also not open to Revenue to agitate at the present juncture that the penalty should be imposed under Section 114A of the Customs Act, 1962, when Para 17(d) of th .....

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..... none appeared for Respondents. It is also observed that the notices issued on many occasions have been returned with remarks of the postal authorities as Left . As the appeal is very old and pertains to 2007, we take up the matter for disposal. 2. Heard the learned Authorised Representative for Revenue and perused the records. 3. It is observed that the sole ground on which the Revenue .....

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..... wer than the penalty of one Crore imposed under Section 112. Hence, we do not find any reason for the Revenue being aggrieved by the decision of the adjudicating authority. Moreover, it is also not open to Revenue to agitate at the present juncture that the penalty should be imposed under Section 114A of the Customs Act, 1962, when Para 17(d) of the show cause notice itself proposed imposition o .....

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