2014 (1) TMI 477

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....the present appeal is to imposition of penalty of Rs. 2,00,000/- in terms of provision of Section 113 of the Customs Act, 1962. 2. After hearing both the sides duly represented by Ms. Reena Rawat, ld. Advocate and Sh. A.K. Mishra, ld. DR. I find that appellant was working as a employee with M/s. Toshnek International forwarding works and was assisting the company for completing the Customs C....

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....resulting in confiscation of the goods and imposition of penalty on various Noticees, including imposition of penalty of Rs. 2 lakhs on the present appellant. This appeal stands rejected by Commissioner (Appeals) and hence the present appeal. 4. I have gone through the statement of the appellant as also of Sh. Rakesh Dhamir. There is nothing in the statement of the appellant indicating that ....