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2004 (10) TMI 502

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.... 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, Shri Paliekara was a store keeper in Dubai. ....

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....HA, 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 Krishna Anjuan (The person on whom a similar p....