2015 (9) TMI 975

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....ni, JJ. For the Appellant : Mr. S. Renganathan For the Respondents : Mr. R. Aravindan JUDGMENT (Judgment of the Court was delivered by R. Sudhakar,J) The premises of the appellant firm was inspected by the Directorate of Revenue Intelligence, during which it was found that out of 18 second hand printing machines imported vide different Bills of Entry, for a value of Rs. 40,16,557/- ....

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....of the Customs Act, 1962.  2.I impose the penalty of Rs. 1.5 (Rupees one lakh and fifty thousand only) on M/s.Mehta Fine Arts, Sivakasi under Section112(a) of the Customs Act, 1962" 2. Challenging the same, the appellant filed an appeal before the 1st respondent Tribunal. The Tribunal by final order, dated 17.05.2002, set aside the order of the adjudicating authority and remanded the case ....

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....t preferred an appeal before the 1st respondent Tribunal. The Tribunal, vide order dated 05.03.2012, rejected the appeal of the appellant, as under: "Xn all these three cases the appellants have imported secondhand printing machines subject to actual user condition. However, the impugned machines were sold in contravention of the actual user condition within five years of import. As such,....

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....ng the enhanced penalty under Section 142(a) of the Customs Act in the de-novo proceedings, when the same was lesser in the earlier proceedings against the appellant? (2)Whether the imposition of enhanced penalty is justifiable in the de- novo proceedings afresh, in the absence of appeal under Section 129-A of the Customs Act by the Revenue against the earlier order passed by the original....