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2004 (10) TMI 502

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....mar, SDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. -  For the sake of brevity the full facts are not recorded here. The Tribunal in its order No. C-I/2045-50/02-WZB, dated 24-7-2002 disposed off an appeal arising out of the same order as in the case of the present appellant. 2. A Toyota Land Cruiser was imported in the name of one Shri Simon Pavoo Paliekara, S....

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....sh Krishna Anujan, one of the clerks of the CHA, under Section 112 of the Customs Act. In appeal the Tribunal in the above said order set aside the penalty. 3. The present appellant is also a clerk in the CHA. The Commissioner of Customs, Mumbai imposed a penalty of Rs. 2 lakhs on him, no less. He is consistent. He observed we quote "Shri Mahendra Kumar Kate (the appellant) and Shri Rajesh....