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TMI Blog2023 (10) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant Mr. Neeraj Kumar , Superintendent ( AR ) For the Respondent ORDER Per : DR. D. M. MISRA These two appeals are filed against Order-in-Appeal No.121/2020 dated 28.09.2020 passed by the Commissioner of Customs (Appeals), Bangalore. 2. The appellant-company was charged for smuggling of gold and concealing the same in 24 Nos. of ANLU pressure washer pump. The said goods were imported via Ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled appeal before the learned Commissioner (A); also the Department filed appeal against the said order of the adjudicating authority. The learned Commissioner (A) without hearing the appellants, rejected their appeals and allowed the appeal of the Department by way of remand. Against the said order, the appellants approached this Tribunal and the Tribunal by its order dated 17.01.2019 remanded t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant Mr. K. Naser is also unwarranted. 4. The learned Authorised Representative for the Revenue reiterated the findings of the learned Commissioner (A). 5. The short issue involved for determination is about the quantum of penalties. I find that the appellants have not disputed the case on merits but vehemently argued about excessive imposition of penalties which in their submission is dispropor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew of the above discussions, I hold that: (i) In the circumstances except modifying the order to the extent of reduction of penalty imposed and confirmed under Section 114AA of the Customs Act, 1962 from Rs.10,00,000/- to Rs.5,00,000/- (Rupees Five Lakhs Only), the penalty of Rs.20,00,000/- imposed under Section 112 of the Customs Act, 1962 is confirmed against the appellant-company. Hence, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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