2014 (11) TMI 450

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....ellant imported shuttle less sulzer projectile weaving looms from Spain and cleared the same through ICD, Singanallur. The department of Customs on the basis of relevant information searched the premises of the appellant and on verification of records and imported machinery it was noticed that the machines in Sl. Nos. 64716, 64717, 64733, 68251 and 68997 were engraved in each looms and the same were tallied with machinery numbers that were mentioned in the Chartered Engineer's Certificate. It was also found that number plates marked as 1994 were affixed in all the machines. Further enquiry conducted revealed that the machineries were manufactured during the years 1978 and 1979 and the looms were imported in violation of Para 2.17 of EXIM Po....

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....e facts and circumstances of the case, the CESTAT was of the view that the fine in lieu of confiscation should be reduced to Rs. 5 lakhs. Accordingly the appellant was directed to pay a sum of Rs. 5 lakhs as fine. The appeal preferred against the imposition of penalty was dismissed. Feeling aggrieved by the common order passed by CESTAT, these two appeals were preferred, one at the instance of the firm and another at the instance of the partner. 6. The learned counsel for the appellant, contended that the Appellate Tribunal had committed a jurisdictional error in confirming the levy of penalty under Section 112(a) of the Customs Act without considering the fact that the penalty has already been levied on the firm and the partnership h....