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TMI Blog2018 (2) TMI 1687X X X X Extracts X X X X X X X X Extracts X X X X ..... dent ORDER Per S. K. Mohanty These appeals are directed against the impugned order dated 27.06.2017 passed by the Commissioner of Customs (Exports), New Delhi, wherein penalties of Rs. 5 lakh each were imposed on the appellants under Section 112 of the Customs Act, 1962. 2. Brief facts of the case are that M/s. Alpha Future Airport Retail Private Ltd. were running the Duty Free Shops (DFS) at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty Free Shop in departure lounge to three domestic passengers scheduled to travel to Lucknow by the flight No.IC/883. On receipt of such information, the Department enquired into the matter and recorded statements of various persons. Thereafter, show cause proceedings were initiated against the various persons for imposition of penalties. The matter was adjudicated vide the impugned order dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms Act, 1962 for imposition of penalty under Section 112 ibid. 4. On the other hand, ld. DR appearing for the Revenue reiterated the findings recorded in the impugned order and further submitted that since the appellants were involved in sale of liquor to the domestic passengers, the conditions of licence have been violated and accordingly, the imposition of penalty by the Adjudicating Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le for confiscation. Since the department has not specifically brought on any evidence against the appellants for improper importation of the goods or violation of the conditions of licence issued to M/s.Alpha, I am of the view that the penalties imposed against them under Section 112 of the Act cannot be sustained for judicial scrutiny. 7. Therefore, I do not find any merits in the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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