2003 (11) TMI 390

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....n, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The appellant is challenging the imposition of penalty of Rs. 1,00,000/- imposed under Section 112(a) of the Customs Act, 1962 in terms of the re-adjudication done by the Commissioner in the impugned order. The appellant had challenged the previous order passed by the Commissioner in order-in-original No. 79/97, dated 28-8-....

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.... the appellants are aggrieved with the impugned order. The Revenue has filed a ROM application which came up for consideration and as the said application had been filed belatedly and was hit by time-bar therefore the said ROM application was rejected. 2. Appearing on behalf of the appellants ld. Counsel submitted that there is no cause to impose penalty of Rs. 1 lakh under Section 112(a) ....

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....tion only while setting aside the penalty imposed under Section 114A of the Customs Act. On re-adjudication the Commissioner has accepted the valuation of the appellants' car and has dropped the proceedings. Therefore, it is not proper on his part to impose penalty under Section 112(a) of the Act as the said section was not involved in the previous proceedings and no penalty had been imposed under....