1980 (7) TMI 259

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....ed of by a common order as they are filed by the same appellants and involve a common issue. 2. I have carefully considered the aforesaid appeals. I observe that under Sec. 112 of the Customs Act, 1962, penalty may be imposed on any person who in relation to any goods, does or omits to do any act of commission or omission would render such goods liable to confiscation under section 111, ibid. It ....

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.... the first against goods and the second against persons and are properly to be imposed on considerations Which are different in the case of each kind ? In the order passed by the lower authority, there is no finding that the under-valuation was contrived by the appellants or that they were privy to the indentor and the supplier being cited as the persons concerned. From the records it is seen that....