2017 (2) TMI 750

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.... has been filed by the appellant against Order-in-Original No. 07-CUS/CC/JBN/2010, dated 20-12-2010 passed by Commissioner of Customs, Patna. Under this OIO a penalty of Rs. 11,50,000/- has been imposed upon the appellant under Section 112 of the Customs Act, 1962. 2. Sri R.N. Bandopadhyay (Consultant) appearing on behalf of the appellant argued that the appellant is the owner of the vehicle....

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.... and perused the case records. 5. The issue involved in the present proceedings is whether penalty has been correctly imposed upon the appellant under Section 112 of the Customs Act, 1962. The appellant is the owner of the vehicle which was used for the transportation of the betel nuts. It is observed from Paragraph 2.02 of the OIO dated 20-12-2010 that the driver Sri Samad Sk in his defence....